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ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø responses to consultations

Our comment letters and responses on draft proposals from standard setters

group meeting

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

IASB Board ´¥ÌýExposure Draft —Ì�Amendments to IFRS 19 Subsidiaries without Public Accountability: DisclosuresÌý(PDF 196 KB)

25 November 2024

Ìý

IASB Board ´¥ÌýExposure Draft â€� Climate-related and Other Uncertainties in the Financial Statements â€� Proposed Illustrative ExamplesÌý(PDF 226 KB)

25 November 2024

Ìý

IASB Board ´¥ÌýExposure Draft —Ì�Translation to a Hyperinflationary Presentation Currency â€� Proposed amendments to IAS® 21Ìý(PDF 196 KB)

21 November 2024

Ìý

IASB Board ´¥ÌýExposure Draft â€� Contracts for Renewable Electricity: Proposed amendments to IFRS 9 and IFRS 7Ìý(PDF 278 KB)

6 August 2024

Ìý

IASB Board ´¥ÌýExposure Draft â€� Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting StandardÌý(PDF 170 KB)

29 July 2024

Ìý

IASB Board ´¥ÌýÌý(PDF 280 KB)

11 July 2024

Ìý

IAASB Board ´¥ÌýÌý(PDF 443 KB)

5 June 2024

Ìý

IAASB Board ´¥ÌýÌý(PDF 299 KB)

8 April 2024

Ìý

IASB Board ´¥ÌýÌý(PDF 404 KB)

28 March 2024

Ìý

Global Reporting Initiative ´¥ÌýÌý(PDF 156 KB)

28 February 2024

Ìý

IFRS Interpretations Committee ´¥ÌýÌý(PDF 191 KB)

5 February 2024

Ìý

EFRAG ´¥ÌýÌý(PDF 200 KB)

2 February 2024

Ìý

IFRS Interpretations Committee ´¥ÌýÌý(PDF 148 KB)

1 February 2024

IAASB Board ´¥ÌýExposure Draft —ÌýÌ�(PDF 561 KB)

Ìý

IASB Board ´¥ÌýÌý(PDF 176KB)

1 December 2023

Ìý

IASB Board ´¥ÌýÌý(PDF 260KB)

26 October 2023

Ìý

ISSB Board ´¥ÌýÌý(PDF 161 KB)

3 October 2023

Ìý

IASB Board ´¥ÌýÌý(PDF 234 KB)

27 September 2023

Ìý

ISSB Board ´¥ÌýÌý(PDF 276 KB)

1 September 2023

Ìý

IAASB Board ´¥ÌýÌý(PDF 396 KB)

23 August 2023

Ìý

ISSB Board ´¥ÌýÌý(PDF 208 KB)

9 August 2023

Ìý

IVSC Board ´¥ÌýÌý(PDF 325 KB)

28 July 2023

Ìý

IASB Board ´¥ÌýÌý(PDF 336 KB)

18 July 2023

Ìý

IASB Board ´¥ÌýÌý(PDF 186 KB)

10 July 2023

Ìý

IAASB Board ´¥ÌýÌý(PDF 234 KB)

2 May 2023

Ìý

IAASB Board ´¥ÌýÌý(PDF 397 KB)

24 April 2023

Ìý

IAASB Board ´¥ÌýÌý(PDF 280 KB)

11 April 2023

Ìý

Greenhouse Gas Protocol ´¥ÌýÌý(PDF 288 KB)

12 March 2023

Ìý

IASB Board ´¥ÌýÌý(PDF 167 KB)

9 March 2023

Ìý

IASB Board ´¥ÌýÌý(PDF 360 KB)

7 March 2023

IAASB Board ´¥ÌýÌý(PDF 239 KB)

4 October 2022

Ìý

IFRS Interpretations Committee ´¥ÌýÌý(PDF 148KB)

19 August 2022

Ìý

ISSB Board ´¥ÌýÌý(PDF 452KB)

29 July 2022

Ìý

IASB Board ´¥ÌýÌý(PDF 159 KB)

23 May 2022

Ìý

IASB Board ´¥ÌýÌýÌý(PDF 240 KB)

29 March 2022

Ìý

IASB Board ´¥ÌýÌý(PDF 254 KB)

21 March 2022

Ìý

IAASB Board ´¥ÌýÌý(PDF 429 KB)

31 January 2022

Ìý

IASB Board ´¥ÌýÌý(PDF 302 KB)

31 January 2022

Ìý

IASB Board ´¥Ìý(PDF 242 KB)

28 January 2022

Ìý

IASB Board ´¥ÌýÌý(PDF 347 KB)

12 January 2022


IASB BoardÌý´¥ÌýÌý(PDF 213 KB)

24 November 2021

Ìý

Ìý(PDF 172 KB)

19 November 2021Ìý

Ìý

Ìý(PDF 199 KB)

18 November 2021

Ìý

Ìý(PDF 239 KB)

27 September 2021

Ìý

Ìý(PDF 192 KB)

22 September 2021

Ìý

IASB Board ´¥ÌýÌý(PDF 200 KB)

25 August 2021

Ìý

IASB Board ´¥ÌýÌý(PDF 204 KB)

24 August 2021

Ìý

IASB Board ´¥ÌýÌý(PDF 79 KB)

16 August 2021

Ìý

IASB Board ´¥ÌýÌý(PDF 313 KB)

30 July 2021

Ìý

IFRS Foundation ´¥ÌýÌý(PDF 58 KB)

28 July 2021

Ìý

IAASB ´¥ÌýÌý(PDF 181 KB)

24 May 2021

Ìý

IASB Board ´¥ÌýÌý(PDF 166 KB)

7 May 2021

Ìý

Accountancy Europe ´¥ÌýÌýÌý(PDF 229 KB)

30 April 2021

Ìý

IESBA ´¥ÌýÌý(PDF 225 KB)

30 April 2021

Ìý

IVSC Board ´¥ÌýÌý(PDF 79 KB)

16 April 2021

Ìý

IASB Board ´¥ÌýÌý(PDF 62KB)

29 March 2021

Ìý

IASB Board ´¥ÌýÌý(PDF 51 KB)

25 February 2021

Ìý

IASB Board ´¥ÌýÌý(PDF 49 KB)

12 February 2021

Ìý

IASB Board ´¥ÌýÌý(PDF 113 KB)

11 February 2021

Ìý

IAASB ´¥ÌýÌý(PDF 390 KB)

1 February 2021

IFRS Foundation ´¥ÌýÌý(PDF 100 KB)

21 December 2020

Ìý

SASB ´¥ÌýÌý(PDF 60KB)

18 December 2020

Ìý

IASB Board ´¥ÌýÌý(PDF 182KB)

14 December 2020

Ìý

IASB Board ´¥ÌýÌý(PDF 47 KB)

20 November 2020

Ìý

IASB Board ´¥ÌýÌý(PDF 36 KB)

22 October 2020

Ìý

IAASB ´¥ÌýÌý(PDF 56 KB)

2 October 2020

Ìý

IASB Board ´¥ÌýÌý(PDF 64 KB)

29 September 2020

Ìý

ESMA ´¥ÌýÌý(PDF 99 KB)

25 September 2020

Ìý

IAASB ´¥ÌýÌý(PDF 104 KB)

13 July 2020

Ìý

IESBA ´¥ÌýÌý(PDF 81 KB)

4 June 2020

Ìý

IESBA ´¥ÌýÌý(PDF 103 KB)

4 June 2020

Ìý

IASB Board ´¥ÌýÌý(PDF 84 KB)

3 June 2020

Ìý

IASB Board ´¥ÌýÌý(PDF 128 KB)

21 May 2020

Ìý

IASB Board ´¥ÌýÌý(PDF 59 KB)

13 May 2020

Ìý

IASB Board ´¥ÌýÌý(PDF 85KB)

7 May 2020

Ìý

IASB Board ´¥ÌýÌý(PDF 50 KB)

13 February 2020

IASB Board ´¥ÌýÌý(PDF 59 KB)

29 November 2019

Ìý

IASB Board ´¥ÌýÌý(PDF 65 KB)

21 November 2019

Ìý

IASB Board ´¥ÌýÌý(PDF 55 KB)

14 November 2019

Ìý

IAASB ´¥ÌýÌý(PDF 842 KB)

8 October 2019

Ìý

IASB Board ´¥ÌýÌý(PDFÌý 673 KB)

30 September 2019

Ìý

IASB Board ´¥ÌýÌý(PDF 50 KB)

19 August 2019

Ìý

IASB Board ´¥ÌýÌý(PDF 296 KB)

19 August 2019

Ìý

IFRS Foundation ´¥ÌýÌý(PDF 93 KB)

29 July 2019

Ìý

IAASB | Exposure Draft —ÌýÌ�(PDF 157 KB)

1 July 2019

Ìý

IAASB ´¥ÌýÌý(PDF 113 KB)

1 July 2019

Ìý

IAASB ´¥ÌýÌý(PDF 162 KB)

1 July 2019

Ìý

IESBA ´¥ÌýÌý(PDF 49 KB)

25 June 2019

Ìý

IAASB ´¥ÌýÌý(PDF 169 KB)

21 June 2019

Ìý

IASB Board ´¥ÌýÌý(PDF 86 KB)

13 June 2019

Ìý

IAASB ´¥ÌýÌý(PDF 134 KB)

31 May 2019

Ìý

IASB Board ´¥ÌýÌý(PDF 86 KB)

15 April 2019

Ìý

IAASB ´¥ÌýÌý(PDF 173 KB)

20 March 2019

Ìý

IASB Board ´¥ÌýÌý(PDF 170 KB)

7 February 2019

Ìý

IASB Board ´¥ÌýÌý(PDF 818 KB)

9 January 2019

IASB Board ´¥ÌýÌý(PDF 90 KB)

20 November 2018

Ìý

IAASB ´¥ÌýÌý(PDF 246 KB)

2 November 2018

Ìý

IASB Board ´¥ÌýÌý(PDF 49 KB)

23 August 2018

Ìý

IASB Board ´¥ÌýÌý(PDF 152 KB)

13 July 2018

Ìý

European Banking Authority ´¥ÌýÌý(PDF 303 KB)

8 June 2018

Ìý

IOSCO ´¥ÌýÌý(PDF 402 KB)

9 February 2018

Ìý

IASB Board ´¥ÌýÌý(PDF 55 KB)

25 January 2018

Ìý

IASB Board ´¥ÌýÌý(PDF 307 KB)

16 January 2018

Ìý

IASB Board ´¥ÌýÌý(PDF 332 KB)

16 January 2018