close
Share with your friends

International comment letters

International comment letters

KPMG’s responses on draft proposals from the IASB and related organisations.

1000
Reinhard Dotzlaw

Partner, Global IFRS leader

KPMG in Canada

Contact

Related content

KPMG IFRS comment letters image: man signing a document

2019

Exposure Draft ED/2019/6 Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2 (PDF 59 KB)

29 November 2019 | IASB

 

Tentative agenda decisions: Translating a Hyperinflationary Foreign Operation (IAS 21 and IAS 29) (PDF 65 KB)

21 November 2019 | IASB

 

Exposure Draft ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction – Proposed amendments to IAS 12 (PDF 55 KB)

14 November 2019 | IASB

 

IAASB Discussion Paper: Audits of Less Complex Entities

8 October 2019 | IAASB

 

Exposure draft (ED/2019/4) Amendments to IFRS 17 (PDF  673 KB)

30 September 2019 | IASB

 

KPMG Response to Exposure Draft ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 (PDF 50 KB)

19 August 2019 | IASB

 

Interpretations Committee - Incremental Borrowing Rate (PDF 296 KB)

19 August | IASB

 

IFRS Foundation – Invitation to Comment: Proposed Amendments to the IFRS Foundation Due Process Handbook (PDF 93 KB)

29 July 2019 | IFRS foundation

 

KPMG Response to ED_Proposed International Standard on Quality Management 2, Engagement Quality Reviews (PDF 157 KB)

1 July 2019 | IAASB

 

Proposed International Standard on Auditing (ISA) 220 (Revised), Quality Management for an Audit of Financial Statements (PDF 113 KB)

1 July | IAASB

 

Proposed International Standard on Quality Management (PDF 162 KB)

1 July 2019 | IAASB 

 

Exposure draft: Proposed Revisions to Part 4B of the Code to Reflect terms and concepts used in ISAE 3000 (Revised) (PDF 49 KB)

25 June 2019 | IEASBA

 

KPMG response to CP Extended External Reporting (EER) Assurance (PDF 169 KB)

21 June 2019 | IAASB

 

Comment letter on Exposure Draft ED/2019/1 Interest Rate Benchmark Reform (“the ED”) (PDF 86 KB)

13 June 2019 | IASB

 

IAASB Proposed Strategy for 2020-2023 and Work Plan for 2020-2021 (PDF 134 KB)

31 May 2019 | IAASB

 

KPMG Comment Letter on ED_2018_2 Onerous Contracts_Cost of Fulfilling a Contract (PDF 86 KB)

15 April 2019 | IASB

 

Proposed International Standard on Related Services 4400 (Revised), Agreed-Upon Procedures Engagements (PDF 173 KB)

20 March 2019 | IAASB

 

Proposed International Standard on related services 4400 (Revised Agreed-Upon Procedures Engagements (PDF 164 KB)

15 March 2019 | IASB

Customer’s right to access the supplier’s software hosted on the cloud (IAS 38 Intangible assets) PDF (170 KB)

 7 February | IASB

 

Discussion paper DP/2018/1 Financial Instruments with Characteristics of Equity (PDF 818 KB)

9 January 2019 | IASB

 
 

2017

Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements (PDF 55 KB)

8 December 2017 | IESBA

 

Proceeds before intended use – Proposed amendments to IAS 16 (PDF 298 KB)

19 October 2017 | IASB

 

Disclosure Initiative – Principles of Disclosure (PDF 212 KB)

3 October 2017 | IASB

 

Post-implementation review - IFRS 13 Fair value measurement (PDF 274 KB)

25 September 2017 | IASB

 

IAS 37 – Costs considered in assessing whether a contract is onerous (PDF 45 KB)

21 August 2017 | IASB 

 

IAS 28 Acquisition of an associate or joint venture from an entity under common control  (PDF 42 KB)

11 August 2017 | IASB

 

Proposed ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures (PDF 364 KB)

1 August 2017 | IAASB

 

Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) (PDF 263 KB)

31 July 2017 | IASB

 

Proposed Application Material Relating to Professional Skepticism and Judgment (PDF 44 KB)

25 July 2017 | IESBA

 

Guidance for Monetary Authorities on the recommended practice in accounting for gold –Consultation paper (PDF 46 KB)

4 July 2017 | World Gold Council

 

Improving the structure of the code of ethics for professional accountants –Phase 2 (PDF 56.6 KB)

31 May 2017 | IESBA

 

Prepayment features with negative compensation (PDF 232 KB)

24 May 2017 | IASB

 

IAS 12 – Interest and penalties related to income taxes (PDF 55 KB)

22 May 2017 | IASB

 

IFRS 9 — Modifications or exchanges of financial liabilities that do not result in derecognition (PDF 181 KB)

22 May 2017 | IFRS foundation

 

IAS 32: Presentation — Centrally cleared client derivatives (PDF 136 KB)

22 May 2017 | IFRS foundation

 

IAS 41 Agriculture — Biological assets growing on bearaer plants (PDF 166 KB)

16 May 2017 | IASB

 

Annual Improvements to IFRS Standards 2015–2017 Cycle (PDF 405 KB)

12 April 2017 | IASB | Our insight

 

Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics (PDF 405 KB)

15 February 2017 | IAASB 

 

Supporting Credibility and Trust in Emerging Forms of External Reporting (PDF 92 KB)

3 February 2017 | IASB

© 2020 KPMG IFRG Limited is a UK company, limited by guarantee. All rights reserved. KPMG IFRG Limited, registered in England No 5253019. Registered office: 15 Canada Square, London, E14 5GL, UK.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal