Closed for Comment

  • DC: Document for Comment
  • CL: Comment Letters
DC: CL: Project
Exposure Drafts
Annual Improvements to IFRS Standards 2015 – 2017 Cycle Document PDF None
Classification of Liabilities (Proposed amendments to IAS 1) Document PDF None Back to Project
Conceptual Framework for Financial Reporting Document PDF None Back to Project
Definition of a Business and Accounting for Previously Held Interests (Proposed amendments IFRS 3 and IFRS 11) Document PDF Document PDF Back to Project
Improvements to IFRS 8 Operating Segments (Proposed Amendments to IFRS 8 and IAS 34) Document PDF Document PDF Back to Project
Insurance Contracts Document PDF Document PDF Back to Project
Liabilities — Improving IAS 37 Document PDF Document PDF Back to Project
Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9) Document PDF None Back to Project
Property, Plant and Equipment—Proceeds before Intended Use (Proposed amendments to IAS 16) Document PDF Document PDF Back to Project
Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14) Document PDF None
Updating References to the Conceptual Framework Document PDF None Back to Project
Draft Interpretations
Uncertainty over Income Tax Treatments Document PDF Document PDF Back to Project