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When we respond to standard-setters’ consultations, discussion papers or exposure drafts we also publish our responses here in full, in PDF format.

2021

IASB Board | Request for Information on the Third Agenda Consultation (PDF 239 KB)

27 September 2021

 

IASB Board | Exposure Draft — Initial Application of IFRS 17 and IFRS 9 – Comparative Information (PDF 192 KB)

22 September 2021

 

IASB Board | Exposure draft — Lack of exchangeability (PDF 200 KB)

25 August 2021

 

IASB Board | Discussion paper — Business Combinations under Common Control (PDF 204 KB)

24 August 2021

 

IASB Board | Tentative agenda decision — TLTRO III Transactions (IFRS9 and IAS 20) (PDF 79 KB)

16 August 2021

 

IASB Board | Exposure draft — Regulatory Assets and Regulatory Liabilities (PDF 313 KB)

30 July 2021

 

IFRS Foundation | Exposure draft  —  Proposed Targeted Amendments to the IFRS Foundation Constitution (PDF 58 KB)

28 July 2021

 

IAASB | Exposure draft — Proposed Amendments to the IAASB’s International Standards (PDF 181 KB)

24 May 2021

 

IASB Board | Exposure draft — Request for information on the Post-implementation review of IFRS 10, IFRS 11, and IFRS 12 (PDF 166 KB)

7 May 2021

 

Accountancy Europe |  Publication — Fraud and Going Concern - Restoring Public Trust in the Financial Reporting Ecosystem: Recommendations to Strengthen the Financial Reporting Ecosystem (PDF 229 KB)

30 April 2021

 

IESBA | Exposure draft — Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code (PDF 225 KB)

30 April 2021

 

IVSC Board | Exposure draft 2020 — IVS 500 Financial Instruments (PDF 79 KB)

16 April 2021

 

IASB Board | Exposure draft ED/2020/4  — Lease Liability in a Sale and Leaseback (PDF 62KB)

29 March 2021

 

IASB Board | Exposure draft ED/2021/12 — COVID-19 Related rent conessions beyond 30 June 2021 (PDF 51 KB)

25 February 2021

 

IASB Board | Tentative agenda decision — Hedging Variability in Cash Flows Due to Real Interest Rate (IFRS 9) (PDF 49 KB)

12 February 2021

 

IASB Board | IFRIC Tentative agenda decision  — Classification of Debt with Covenants as Current or Non-current (IAS 1 Presentation of Financial Statements) (PDF 113 KB)

11 February 2021

 

IAASB | Discussion paper —  Fraud and going concern in an audit of financial statements (PDF 390 KB)

1 February 2021

2020

IFRS Foundation | Consultation Paper on Sustainability Reporting (PDF 100 KB)

21 December 2020

 

SASB | Exposure draft – Conceptual Framework and Rules of Procedure (PDF 60KB)

18 December 2020

 

IASB Board | Discussion Paper DP/2020/1 — Disclosures, Goodwill and Impairment (PDF 182KB)

14 December 2020

 

IASB Board | IFRIC Tentative agenda decision — Sale and Leaseback of an asset in a single-asset entity (IFRS10 and IFRS 16) (PDF 47 KB)

20 November 2020

 

IASB Board | Request for information — Second Comprehensive Review of the IFRS for SMEs Standard (PDF 36 KB)

22 October 2020

 

IAASB | Exposure Draft — ISA 600 (Revised), Special Consideration: Audits of Group Financial Statements (Including the Work of Component Auditors) (PDF 56 KB)

2 October 2020

 

IASB Board | Exposure Draft ED/2019/7 — General Presentation and Disclosures (PDF 64 KB)

29 September 2020

 

ESMA | Consultation Paper — Draft guidelines on disclosure requirements under the prospectus regulation (PDF 99 KB)

25 September 2020

 

IAASB | Consultation Paper — Proposed Non-Authoritative Guidance: Extended External Reporting (EER) Assurance (PDF 104 KB)

13 July 2020

 

IESBA | Exposure Draft — Proposed Revisions to the Fee-related Provisions of the Code (PDF 81 KB)

4 June 2020

 

IESBA | Exposure Draft — Proposed Revisions to the Non-Assurance Services Provisions of the Code (PDF 103 KB)

4 June 2020

 

IASB Board | Exposure Draft ED/2020/3 — Classification of liabilities as current or non-current: Deferral of effective date – Proposed amendment to IAS 1 (PDF 84 KB)

3 June 2020

 

IASB Board | Exposure Draft ED/2020/1 — Interest Rate Benchmark Reform – Phase 2: Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 (PDF 128 KB)

21 May 2020

 

IASB Board | IFRIC Tentative agenda decision — Sale and Leaseback with Variable Payments (IFRS 16 Leases) (PDF 59 KB)

13 May 2020

 

IASB Board | Exposure Draft ED/2020/2 — COVID-19-Related Rent Concessions (PDF 85KB)

7 May 2020

 

IASB Board | IFRIC Tentative agenda decision — IAS 12 Income Taxes – Multiple Tax Consequences of Recovering an Asset (PDF 50 KB)

13 February 2020

2019

IASB Board | 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 Board | IFRIC Tentative agenda decision —Translating a Hyperinflationary Foreign Operation (IAS 21 and IAS 29) (PDF 65 KB)

21 November 2019

 

IASB Board | 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

 

IAASB | Discussion Paper — Audits of Less Complex Entities (PDF 842 KB)

8 October 2019

 

IASB Board | Exposure draft ED/2019/4 — Amendments to IFRS 17 (PDF  673 KB)

30 September 2019

 

IASB Board | Exposure Draft ED/2019/2 — Annual Improvements to IFRS Standards 2018-2020 (PDF 50 KB)

19 August 2019

 

IASB Board | IFRIC Tentative agenda decision — Lessee's Incremental Borrowing Rate (PDF 296 KB)

19 August 2019

 

IFRS Foundation | Proposed Amendments to the IFRS Foundation Due Process Handbook (PDF 93 KB)

29 July 2019

 

IAASB | Exposure Draft — 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 2019

 

IAASB | Proposed International Standard on Quality Management (PDF 162 KB)

1 July 2019

 

IESBA | 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

 

IAASB | Consultation Paper — Extended External Reporting (EER) Assurance (PDF 169 KB)

21 June 2019

 

IASB Board | Exposure Draft ED/2019/1 — Interest Rate Benchmark Reform (PDF 86 KB)

13 June 2019

 

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

31 May 2019

 

IASB Board | Exposure Draft ED/2018/2 — Onerous Contracts_Cost of Fulfilling a Contract (PDF 86 KB)

15 April 2019

 

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

20 March 2019

 

IASB Board | IFRIC Tentative agenda decision — Customer’s right to access the supplier’s software hosted on the cloud (IAS 38 Intangible assets) (PDF 170 KB)

7 February 2019

 

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

9 January 2019

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