Open for comment documents
At some key stages in our projects we publish documents which are open for public comment. These are usually in the form of discussion papers and exposure drafts, and the results of the feedback we receive will determine which direction the project will take. Please visit our Standard-setting page or our Due Process Handbook for more detailed information.
The below documents are currently open for comment. They are listed in date order, starting with the comment letter period which expires soonest.
Tentative Agenda Decision and comment letters—Sale and Leaseback with Variable Payments (IFRS 16)
Comments due by 13 May 2020Tentative Agenda Decision and comment letters—Deferred Tax Related to an Investment in a Subsidiary (IAS 12)
Comments due by 13 May 2020Exposure Draft and comment letters—General Presentation and Disclosures (Primary Financial Statements)
Comments due by 30 June 2020Request for Information: Comprehensive Review of the IFRS for SMEs Standard and comment letters
Comments due by 27 July 2020Discussion Paper and comment letters—Business Combinations—Disclosures, Goodwill and Impairment
Comments due by 15 September 2020