IFRS (International Financial
Reporting Standards)

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Exposure drafts and comment letters

Exposure drafts and comment letters

The table below includes exposure drafts and other proposals from the IFRS Foundation and the IASB (including IFRIC), in connection with active projects over the last 12 months. EY's comment letter is provided, when one has been filed. A complete, searchable archive of exposure drafts and final statements is available in GAAIT or directly on the IASB's website.

Proposals are listed with the following abbreviations: ED - Exposure Draft; DP - Discussion Paper; PV - Preliminary View; DI - Draft Interpretation.

Topic Relates to Proposal Comments Deadline
Equity Method Equity Method in Separate Financial Statements (ED) (December 2013)
Downlaod
  201402033 February 2014
Conceptual Framework A Review of the Conceptual Framework for Financial Reporting (DP) (July 2013)
Download
  2014011414 January 2014
Insurance Insurance Contracts (ED) (July 2013)
Download
Illustrative Examples
Basis for Conclusions
  2013102525 October 2013
Leases Leases (May 2013)
Download
Illustrative Examples
Basis for Conclusions
Download 2013090413 September 2013
Rate-regulated activities Regulatory Deferral Accounts (April 2013)
Download
Download 201309044 September 2013
Agriculture IAS 16 & IAS 41 Agriculture: Bearer Plants: Proposed amendments to IAS 16 and IAS 41 (June 2013)
Download
2013102828 October 2013
Agenda Consultation Agenda Consultation 2011 (July 2011)
Download
Download 2011113029 November 2011
Annual Improvements Improvements to IFRSs (ED) 2011-2013 Cycle (November 2012)
Download
Download 2013021818 February 2013
Annual Improvements Improvements to IFRSs (ED) 2010-2012 Cycle (May 2012)
Download
Download 201209055 September 2012
Annual Improvements Improvements to IFRSs (ED) (June 2011)
Download
Download 2011102121 October 2011
Consolidation and joint arrangements IFRS 10 Transition Guidance, proposed amendments to IFRS 10 (December 2011)
Download
Download 2012032121 March 2012
Consolidation and joint arrangements IFRS 10 Investment Entities (ED) (August 2011)
Download
Follow up comment letter 201201055 January 2012
Depreciation and Amortisation IAS 16 and IAS 38 Clarification of Acceptable Methods of Depreciation and Amortisation, proposed amendments to IAS 16 and IAS 38 (December 2012)
Download
Download 201304022 April 2013
Employee Benefits IAS 19 Defined Benefit Plans: Employee Contributions, proposed amendments to IAS 19 (March 2013)
Download
Download 2013072525 July 2013
Equity Method IAS 28 Equity Method: Share of Other Net Asset Changes, proposed amendments to IAS 28 (November 2012)
Download
Download 2013032222 March 2013
Financial instruments IFRS 9 Financial Instruments: Expected Credit Losses (March 2013)
Download
Download 201307055 July 2013
Financial instruments IAS 39 and IAS 9 Novation of Derivatives and Continuation of Hedge Accounting (ED) (February 2013)
Download
Download 201304023 April 2013
Financial instruments IAS 32 Offsetting Financial Assets and Financial Liabilities (January 2011)
Download
Download 2011042828 April 2011
Financial Instruments IFRS 9 Classification and Measurement: Limited Amendments to IFRS 9 (November 2012)
Download
Download 2013032828 March 2013
Financial instruments IFRS 9 Hedge accounting (ED) (December 2010)
Download
Basis for conclusion
Download 201103099 March 2011
Financial instruments IFRS 9 Supplementary Document to the exposure draft Financial Instruments: Amortised Cost and Impairment (January 2011)
Download
Download 201104011 April 2011
First-time Adoption IFRS 1 Government Loans, proposed amendments to IFRS 1 (ED 2011 5)
Download
Download 201201055 January 2012
IFRS for SMEs Draft Q&As - Section 1 – Issue 2 Download
Issue 3 Download
Issue 4 Download
Download 2011061515 June 2011
IFRS for SMEs Draft Q&A - Section 1 – Issue 1
Download
Download 201104044 April 2011
IFRS for SMEs Draft Q&As - Section 11 – Issue 1
Download
Section 30 Issue 1
Download
Download 201202066 February 2012
Impairment of Assets IAS 36 Recoverable Amount Disclosures for Non-Financial Assets, proposed amendments to IAS 36 (January 2013)
Download
Download 2013031919 March 2013
Monitoring Board Consultation   Consultative Report on the Review of the IFRS Foundation’s Governance (February 2011)
Download
Download 201104088 April 2011
Joint Arrangements IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28) (December 2012)
Download
Download 2013042323 April 2013
Narrow-scope amendments IFRS 11 Acquisition of an Interest in a Joint Operation (ED)(Proposed amendment of IFRS 11) (December 2012)
Download
  2013042323 April 2013
Revenue Recognition IAS 18
IAS 11
Revenue from Contracts with Customers (ED) (November 2011)
Download
Illustrative Examples
Basis for Conclusions
Download 2012031313 March 2012
Strategy Review Consultation IFRS Foundation Paper for Public Consultation – Status of the Trustees’ Strategy Review (April 2011)
Download
Download 2011072525 July 2011

Fale conosco

Para falar sobre IFRS, entre em contato com:

Sérgio Romani  
Sócio-líder de Auditoria 

Paul Sutcliffe
Sócio-líder de mercado de IFRS

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