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Comment Letters on IFRS Standard Setting

BDO comments on various projects of international standard setters, including Exposure Drafts, and other Discussion Papers, when it is considered that the issue is significant to the network. Follow the links below to view Comment Letters sent from 2005 to date:

 

 

Comments
  
  
June 2014
Request for Information Post-implementation Review: IFRS 3 Business CombinationsRequest-for-Information-Post-implementation-Review-IFRS-3-Business-Combinations
March 2014
IASB - ED 2013 09 - IFRS for SMEs ReviewIASB - ED 2013 09 - IFRS for SMEs Review
March 2014
IASB - ED 2013 11 - Annual Improvements to IFRSs (2012–2014 Cycle)IASB - ED 2013 11 - Annual Improvements to IFRSs (2012–2014 Cycle)
February 2014
IASB - ED 2013-10 - Equity Method in Separate Financial StatementsIASB - ED 2013-10 - Equity Method in Separate Financial Statements
January 2014
IASB - DP 2012 01 - A Review of the Conceptual Framework for Financial ReportingIASB - DP 2012 01 - A Review of the Conceptual Framework for Financial Reporting
October 2013
IASB - ED 2013-08 - Agriculture-Bearer PlantsIASB---ED-2013-08---Agriculture-Bearer-Plants
September 2013
IASB - ED 2013-05 - Regulatory Deferral AccountsIASB---ED-2013--Regulatory-Deferral-Accounts
September 2013
IASB - ED 2013-06 - LeasesIASB---ED-2013-06---Leases
September 2013
ECON - Draft report and proposed amendments on the Union programme to support specific activities in the field of financial reporting and auditing for the period of 2014-2020European Parliament Committee on Economic and Monetary Affairs (ECON)
September 2013
IFRIC Rejection - Classification of a financial instrument that is mandatorily convertible into a variable number of shares (subject to a cap and a floor) but gives the issuer the option to settle by delivering the maximum (fixed) number of sharesIFRIC-Rejection---Classification-of-a-financial-instrument-that-is-mandatorily-convertible-into-a-variable-number-of-shares
September 2013
IFRIC Rejection - IAS 32 Financial Instruments: Presentation – Classification of a financial instrument that is mandatorily convertible into a variable number of shares upon a contingent ‘non-viability’ eventIFRIC-Rejection---IAS-32-Financial-Instruments-Presentation-–-Classification-of-a-financial-instrument-that-is-mandatorily-
July 2013
IASB - ED-2013-03 - Financial Instruments Expected Credit LossesIASB---ED-2013-03-Financial-Instruments-Expected-Credit-Losses
July 2013
IASB - ED-2013-04 - Defined Benefit Plans-Employee ContributionsIASB---ED-2013-04---Defined-Benefit-Plans-Employee-Contributions
April 2013
IASB - ED 2012-07 - Acquisition of an Interest in a Joint OperationIASB - ED-2012-07 - Acquisition of an Interest in a Joint Operation
April 2013
IASB - ED 2012-06 - Sale or Contribution of Assets between an Investor and its Associate or Joint VentureIASB-ED-2012-06-Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
April 2013
IASB - ED 2012-05 - Clarification of Acceptable Methods of Depreciation and AmortisationIASB - ED-2012-05 - Clarification-of-Acceptable-Methods-of-Depreciation-and-Amortisation
April 2013
IASB - ED 2013-02 - Novation of Derivatives and Continuation of Hedge AccountingIASB - ED-2013-02 - Novation-of-Derivatives-and-Continuation-of-Hedge-Accounting-
March 2013
IASB ED-2013-01 Recoverable Amount Disclosures for Non-Financial Assets (Proposed amendments to IAS 36).IASB - ED-2013-01 Recoverable Amount Disclosures for Non-Financial Assets
March 2013
IASB - ED 2012-03 - Equity Method-Share of Other Net Asset ChangesIASB - ED 2012-03 - Equity Method-Share of Other Net Asset Changes
March 2013
IASB - ED 2012-04 - Classification Measurement: Limited Amendments to IFRS 9IASB - ED-2012-04 - Classification-Measurement-Limited-Amendments-to-IFRS-9-
February 2013
IASB - ED 2012-02 - Annual Improvements to IFRS 2011–2013 CycleIASB - ED 2012-02 - Annual Improvements to IFRS 2011–2013 Cycle
January 2013
EFRAG - Discussion Paper – Towards a Disclosure Framework for the NotesEFRAG - Discussion Paper – Towards a Disclosure Framework for the Notes
December 2012
Request for Information: Comprehensive Review of the IFRS for SMEsRequest-for-Information-Comprehensive-Review-of-the-IFRS-for-SMEs
December 2012
IASB - Proposal to Establish an Accounting Standards Advisory ForumIASB---Proposal-to-Establish-an-Accounting-Standards-Advisory-Forum
October 2012
IFRIC Draft Interpretation DI/2012/02: Put Options Written on Non-controlling InterestsIFRIC Draft Interpretation DI-2012-02 Put Options Written on Non-controlling Interests
September 2012
Draft IFRIC Interpretation DI/2012/1: Levies Charged by Public Authorities on Entities that Operate in a Specific MarketDI20121-Levies-Charged-by-Public-Authorities-on-Entities-that-Operate-in-a-Specific-Market-
September 2012
Invitation to Comment - IASB and IFRS Interpretations Committee Due Process HandbookInvitation-to-Comment---IASB-and-IFRS-Interpretations-Committee-Due-Process-Handbook
September 2012
Exposure draft ED/2012/01: Annual Improvements to IFRSs 2010-2012 CycleExposure-draft-ED201201-Annual-Improvements-to-IFRSs-2010-2012-Cycle
May 2012
Eurostat Consultation Paper – Assessment of the suitability of the International Public Sector Accounting Standards for the Member StatesEurostat-Consultation-Paper-–-Assessment-of-the-suitability-of-the-International-Public-Sector-Accounting-Standards-for-the
April 2012
EFRAG: Accounting for Business Combinations Under Common Control - a Discussion PaperAccounting-for-Business-Combinations-Under-Common-Control---a-Discussion-Paper
April 2012
ESMA: Consultation Paper – Considerations of materiality in financial reportingESMA-Consultation-Paper-–-Considerations-of-materiality-in-financial-reporting
March 2012
IASB: Exposure draft ED/2011/06: Revenue from Contracts with CustomersIASB-Exposure-draft-ED-2011-06-Revenue-from-Contracts-with-Customers
March 2012
IASB: Exposure draft ED/2011/07: Transition guidance – Proposed amendments to IFRS 10IASB-Exposure-draft-ED-2011-07-Transition-guidance-proposed-amendments-to-IFRS-10
January 2012
IASB: Exposure Draft ED/2011/04: Investment EntitiesExposure-Draft-ED201104-Investment-Entities
January 2012
IASB: Exposure Draft ED/2011/05: Government Loans – Proposed amendments to IFRS 1Exposure-Draft-ED201105-Government-Loans-–-Proposed-amendments-to-IFRS-1
December 2011
SME Implementation Group: Draft Q+AsSME-Implementation-Group-Draft-QandA
December 2011
IASB: Request for views – Agenda Consultation 2011IASB---Request-for-views-–-Agenda-Consultation-2011
October 2011
IASB: Exposure draft ED/2011/02: Improvements to IFRSsIASB---Exposure-draft-ED-2011-02---Improvements-to-IFRSs
October 2011
IASB: Exposure draft ED/2011/03: Mandatory Effective Date of IFRS 9IASB---Exposure-draft-ED-2011-03---Mandatory-Effective-Date-of-IFRS-9
Ocotober 2011
IFRIC: Tentative agenda decision: IAS 12 Income Taxes - rebuttable presumption to determine the manner of recoveryIFRIC---Tentative-agenda-decision---IAS-12-Income-Taxes---rebuttable-presumption-to-determine-the-manner-of-recovery
October 2011
IFRIC: Tentative agenda decision: IAS 12 Income Tax – corporate wrapperIFRIC---Tentative-agenda-decision---IAS-12-Income-Tax---corporate-wrapper
October 2011
FEE: Combined Financial Statements - A Discussion PaperFEE---Combined-Financial-Statements---A-Discussion-Paper
April 2011
IASB: Exposure Draft: Offsetting Financial Assets and Financial Liabilities2011-March-Exposure-Draft-ED-2011-1-Offsetting-Financial-Assets-and-Financial-Liabilities
April 2011
IFRS Foundation Monitoring Board Consultative Report on the Review of the IFRS Foundation’s GovernanceIFRS-Foundation-Monitoring-Board-Consultative-Report-on-the-Review-of-the-IFRS-Foundation’s-Governance
April 2011
IASB:IASB/FASB Joint supplementary document: Financial Instruments: ImpairmentIASB-FASB-Joint-supplementary-document-Financial-Instruments-Impairment
March 2011
IASB: Exposure Draft: Hedge AccountingIASB-Exposure-Draft-Hedge-Accounting
February 2011
IFRS Foundation Strategy Review Consultation DocumentIFRS-Foundation-Strategy-Review-Consultation-Document
January 2011
IASB: Request for Views: Effective Dates and Transition MethodsIASB-Request-for-Views-Effective-Dates-and-Transition-Methods
December 2010
IASB: Exposure Draft: LeasesIASB-Exposure-Draft-ED-2010-09-Leases-
November 2010
IASB: Exposure Draft: Deferred Tax: Recovery of Underlying Assets, Proposed amendments to IAS 12IASB-Exposure-Draft-Deferred-Tax-Recovery-of-Underlying-Assets-Proposed-amendments-to-IAS-12
October 2010
IASB: Exposure Draft: Revenue from Contracts with CustomersIASB-Exposure-Draft-Revenue-from-Contracts-with-Customers
June 2010
IASB: Exposure Draft: Financial Instruments - Amortised Cost and ImpairmentED-2009-12-Financial-Instruments-Amortised-Cost-and-Impairment
May 2010
IASB: Exposure Draft ED 2010/1: Measurement of Liabilities in IAS 37 Limited re-exposure of proposed amendments to IAS 37IASB-Exposure-Draft-ED-2010-1-Measurement-of-Liabilities-in-IAS-37-Limited-re-exposure-of-proposed-amendments-to-IAS-37
March 2010
IASB: Exposure Draft: Management CommentaryIASB-Exposure-Draft-Management-Commentary-
February 2010
IFRIC: Tentative agenda decision - determining the functional currency of an investment holding companyIFRIC-Tentative-agenda-decision---determining-the-functional-currency-of-an-investment-holding-company
December 2009
IASB: ED 2009/13: Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters – Proposed amendment to IFRS1IASB-Exposure-Draft-ED-2009-13-Limited-Exemption-from-Comparative-IFRS-7-Disclosures-for-First-time-Adopters-Proposed-am
November 2009
IASB: Exposure Draft ED 2009 8 Rate-regulated ActivitiesIASB-Exposure-Draft-ED-2009-8-Rate-regulated-Activities
October 2009
IASB: Exposure Draft ED/2009/05 Fair Value MeasurementIASB-Exposure-Draft-ED-2009-05-Fair-Value-Measurement
October 2009
IFRIC: Draft Interpretation D25: Extinguishing Financial Liabilities with Equity InstrumentsIFRIC-Draft-Interpretation-D25-Extinguishing-Financial-Liabilities-with-Equity-Instruments
October 2009
IASB: Exposure Draft: Discount Rate for Employee benefits: Proposed amendments to IAS 19IASB-Exposure-Draft-ED-2009-10-Proposed-amendments-to-IAS-19-Discount-Rate-for-Employee-Benefits
September 2009
IASB: Exposure Draft ED/2009/07 Financial Instruments: Classification and MeasurementExposure-Draft-ED-2009-07-Financial-Instruments-Classification-and-Measurement
August 2009
IASB: Exposure Draft: Derecognition - Proposed amendments to IAS 39 and IFRS 7IASB-Exposure-Draft-Derecognition-Proposed-amendments-to-IAS-39-and-IFRS-7-
August 2009
IASB: Exposure Draft: Income TaxIASB-Exposure-Draft-Income-Tax
July 2009
IASB: Discussion Paper Leases - Preliminary ViewsIASB-Discussion-Paper-Leases---Preliminary-Views
April 2009
IASB: Discussion Paper Preliminary Views on Financial Statement PresentationIASB-Discussion-Paper-Preliminary-Views-on-Financial-Statement-Presentation
April 2009
FASB: Response to questions raised by the Financial Crisis Advisory Group (FCAG)FASB-Response-to-questions-raised-by-the-Financial-Crisis-Advisory-Group-(FCAG)
March 2009
IASB: Exposure Draft: Consolidated Financial StatementsIASB-Exposure-Draft-Consolidated-Financial-Statements
March 2009
IASB: Exposure Draft: Relationships with the State (Proposed Amendments to IAS 24)IASB-Exposure-Draft-Relationships-with-the-State-(Proposed-Amendments-to-IAS-24)
February 2009
IASB: Exposure Draft: Post-implementation Revisions to IFRIC Interpretations (Proposed amendments to IFRIC 9 and IFRIC 16)IASB-Exposure-Draft-Post-implementation-Revisions-to-IFRIC-Interpretations-Proposed-amendments-to-IFRIC-9-and-IFRIC-16
January 2009
IASB: Exposure Draft: Discontinued Operations (Proposed Amendments to IFRS 5)IASB-Exposure-Draft-Discontinued-Operations-Proposed-Amendments-to-IFRS-5
January 2009
IASB: Exposure Draft: Additional Exemptions for First-time Adopter (Proposed Amendments to IFRS 1)IASB-Exposure-Draft-Additional-Exemptions-for-First-time-Adopter-Proposed-Amendments-to-IFRS-1
January 2009
IASB: Exposure Draft: Investments in Debt Instruments (Proposed Amendments to IFRS 7 Financial Instruments: Disclosures)IASB-Exposure-Draft-Investments-in-Debt-Instruments-Proposed-Amendments-to-IFRS-7-Financial-Instruments-Disclosures
December 2008
IASB: Exposure Draft: Improving Disclosures about Financial Instruments (Proposed Amendments to IFRS 7 Financial Instruments: Disclosures)IASB-Exposure-Draft-Improving-Disclosures-about-Financial-Instruments-Proposed-Amendments-to-IFRS-7-Financial-Instruments
December 2008
IASB: Exposure Draft: Simplifying Earnings per Share (Proposed Amendments to IAS 33 Earnings per Share)IASB-Exposure-Draft-Simplifying-Earnings-per-Share-Proposed-Amendments-to-IAS-33-Earnings-per-Share
November 2008
IASB: Exposure Draft: Proposed Improvements to IFRSsIASB-Exposure-Draft-Proposed-Improvements-to-IFRSs
September 2008
IASB: ED: An improved Conceptual Framework for Financial Reporting: Chapter 1 The Objective of Financial Reporting and Chapter 2 Qualitative Characteristics and Constraints of Decision-useful Financial Reporting InformationIASB-Exposure-Draft-An-improved-Conceptual-Framework-for-Financial-Reporting-Chapter-1-and-Chapter-2
September 2008
IASB: Discussion Paper: Preliminary Views on Amendments to IAS 19 Employee Benefits-IASB-Discussion-Paper-Preliminary-Views-on-Amendments-to-IAS-19-Employee-Benefits
September 2008
IASB: Discussion Paper (and FASB Preliminary Views): Financial Instruments with Characteristics of EquityIASB-Discussion-Paper-and-FASB-Preliminary-Views-Financial-Instruments-with-Characteristics-of-Equity
April 2008
IFRIC: Draft Interpretation D24 Customer ContributionsIFRIC-Draft-Interpretation-D24-Customer-Contributions
April 2008
IFRIC: Draft Interpretation D23 Distributions of Non-Cash Assets to OwnersIFRIC-Draft-Interpretation-D23-Distributions-of-Non-Cash-Assets-to-Owners
March 2008
IASB: ED: Proposed Amend. to IFRS 2 and IFRIC 11 IFRS 2 – Group and Treasury Share Transactions: Group Cash-settled Share-based Payment TransactionsIASB-ED-Proposed-Amendments-to-IFRS-2-and-IFRIC-11
February 2008
IASB: ED of Proposed Amendments to IFRS 1 and IAS 27: Cost of an Investment in a Subsidiary, Jointly Controlled Entity or AssociateIASB-Exposure-Draft-Proposed-Amendments-to-IFRS-1-First-and-IAS-27
January 2008
IASB: ED of Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge AccountingED-of-Proposed-Amendments-to-IAS-39-Financial-Instruments-Recognition-and-Measurement
January 2008
IASB: Exposure Draft of Proposed Improvements to International Financial Reporting StandardsExposure-Draft-of-Proposed-Improvements-to-International-Financial-Reporting-Standards
January 2008
Exposure Draft 9 Joint ArrangementsExposure-Draft--9-Joint-Arrangements
November 2007
IASB: DP Preliminary Views on Insurance ContractsIASB-DP-Preliminary-Views-on-Insurance-Contracts
November 2007
Proposed IFRS for Small and Medium-Sized EntitiesProposed-IFRS-for-Small-and-Medium-Sized-Entities
October 2007
IFRIC Draft Interpretation D22 Hedges of a Net Investment in a Foreign OperationIFRIC-Draft-Interpretation-D22-Hedges-of-a-Net-Investment-in-a-Foreign-Operation
October 2007
IFRIC Draft Interpretation D21 Real Estate SalesIFRIC-Draft-Interpretation-D21-Real-Estate-Sales
September 2007
Acceptance From Foreign Private Issuers of FS Prepared in Accordance With IFRS Without Reconciliation to U.S. GAAPProposed-Rule-Change-File-number-S7-13-07
July 2007
European Commission Questionnaire Endorsement of IFRS 8 Operating SegmentsEuropean-Commission-Questionnaire-Endorsement-of-IFRS-8-Operating-Segments
April 2007
IASB ED of Proposed Amendments to IFRS 1 - Cost of an Investment in a SubsidiaryIASB-ED-of-Proposed-Amendments-to-IFRS-1---Cost-of-an-Investment-in-a-Subsidiary
March 2007
EFRAG Discussion Paper 2 The Performance Reporting DebateEFRAG-Discussion-Paper-2-The-Performance-Reporting-Debate
March 2007
Proposal for the Restructuring of the IVSCProposal-for-the-Restructuring-of-the-International-Valuation-Standards-Committee
November 2006
IASB DP Preliminary Views on an improved Conceptual Framework for Financial ReportingIASB-DP-Preliminary-Views-on-an-improved-Conceptual-Framework-for-Financial-Reporting
October 2006
IFRIC Draft Interpretation D19 IAS 19 The Asset Ceiling Availability of Economic Benefits and Minimum Funding RequiremenIFRIC-Draft-Interpretation-D19-IAS-19--The-Asset-Ceiling-Availability-of-Economic-Benefits-and-Minimum-Funding-Requiremen
October 2006
Exposure draft: Proposed amendments to IAS 32 Financial Instruments and IAS 1 Presentation of Financial StatementsProposed-amendments-to-IAS-32-Financial-Instruments-and-IAS-1-Presentation-of-Financial-Statements
September 2006
Draft Due Process Handbook for the IFRICDraft-Due-Process-Handbook-for-the-IFRIC
September 2006
Exposure Draft of Proposed Amendments to IAS 23 Borrowing costsExposure-Draft-of-Proposed-Amendments-to-IAS-23-Borrowing-costs
June 2006
Exposure Draft of Proposed Amendments to IFRS 2 Share-based Payment (Vesting Conditions and Cancellations)Exposure-Draft-of-Proposed-Amendments-to-IFRS-2-Share-based-Payment
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