IFRS (International Financial
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공개 초안 및 의견서(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
Service Concession Arrangements   EY Comment Letter to IFRS IC: IFRIC 12 TAD Payments by operator to grantor in service concession arrangement Download 20160121
Presentation of Financial Statements   EY comment letter to IASB on ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements
Download 20160121
Investment Property IAS 40 EY comment letter to IASB on ED/2015/9: Transfers of Investment Property: Proposed amendment to IAS 40 Download 20160121
Financial Instruments IAS 32 EY comment letter - Tentative agenda decision IAS 32 Offsetting and cash pooling Download 20160121
Overviews IFRSs 2014-2016 Cycle EY Comment letter Invitation to comment – Annual Improvements to IFRSs 2014-2016 Cycle Download 20160121
Insurance contracts IFRS 9 and IFRS 4 EY comment letter to IASB on ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Download 20160121
Income Tax   EY Comment letter Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments Download 20160121
Foreign Exchange   EY comment letter on Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration Download 20160121
Agenda Consultation   EY Comment Letter 2015 Agenda Consultation Download 20140915
Conceptual Framework   EY Comment Letter - ED/2015/3 – Conceptual Framework for Financial Reporting Download 20140915
    EY Comment Letter Trustee's 2015 Review of Structure and Effectiveness Download 20140915
Investment Property IAS 40 Exposure Draft ED 2015/9 – Transfers of Investment Property: Proposed amendment to IAS 40 Download 20140915
Consolidation IFRS 5 EY Comment Letter to IFRS Interpretations Committee on Tentative agenda decision – IFRS 5 Download 20140915
Employee Benefits IAS 19 and IFRIC 14 ED 2015/5 – Proposed amendments to IAS 19 and IFRIC 14 Download  
Investments in Associates and Joint Ventures IFRS 10 and IAS 28 Exposure Draft ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28 Download  
Intangible Assets IFRS 2 and IAS 38 EY Comment Letter to IFRS Interpretations Committee on Tentative agenda decision – IAS 2 and IAS 38 Download  
Presentation of Financial Statements   Comment letter to the IASB on ED/2015/1 Classification of Liabilities (Proposed amendments to IAS 1) Download 20150116 
Employee Benefits   Comment Letter to IFRS Interpretations Committee on Tentative agenda decision: IFRIC 14 - IAS 19 The limit on a Defined Benefit Asset, Minimum Funding requirements and their interaction Download 20150116 
Statement of Cash Flows   ED/2014/6 Disclosure Initiative (proposed amendments to IAS 7) Download 20150116 
Share-based Payments IFRS 2 Exposure Draft ED/2014/5 – Classification and Measurement of Share-based Payment Transactions – Proposed amendments to IFRS 2 Download 20150116 
Rate regulated activities   Comment letter to IASB on Discussion Paper: Reporting the Financial Effects of Rate Regulation Download 20150116 
Financial Instruments   Comment letter - Measuring Quoted Investments at Fair Value Download 20141017 
Property, Plant and Equipment IAS 16 Comment letter regarding the IFRS Interpretations Committee tentative agenda decision – IAS 16 Property, Plant & Equipment – accounting for net proceeds and costs of testing on PP&E Download 20141017 
Macro hedging   Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging
Download 2014101717 October 2014
Consolidation IFRS 10 and IAS 28 Investment Entities: Applying the Consolidation Exception ( Proposed ammendments to IFRS 10 and IAS 28 ) ( June 2014 )
Download 2014091515 September 2014
Income Tax IAS 12 Exposure Draft ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Losses - Proposed amendments to IAS 12, August 2014 Download 2014081212 August 2014
Presentation of Financial Statements IAS 1 Disclosure Initiative ( Proposed amendments to IAS 1) ( March 2014 )
Download 2014072323 July 2014
Annual Improvements   Annual Improvements to IFRSs 2012-2014 Cycle
Download 2014031212 March 2014
IFRS for SMEs   Comment Letter - ED/2013/9 – Proposed Amendments to the IFRS for SMEs
Download 201403066 March 2014
Equity Method   Equity Method in Separate Financial Statements (ED) (December 2013)
Download 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)
Illustrative Examples
Basis for Conclusions
Download 2013102525 October 2013
Leases   Leases (May 2013)
Illustrative Examples
Basis for Conclusions
Download 2013090413 September 2013
Agenda Consultation   Agenda Consultation 2011 (July 2011)
Download 2011113029 November 2011
Financial instruments IFRS 9 Financial Instruments: Expected Credit Losses (March 2013)
Download 201307055 July 2013
Financial instruments IFRS 39 and IFRS 9 Novation of Derivatives and Continuation of Hedge Accounting (ED) (February 2013)
Download 201304023 April 2013
Financial instruments IAS 32 Offsetting Financial Assets and Financial Liabilities (January 2011)
Download 2011042828 April 2011
Financial Instruments IFRS 9 Classification and Measurement: Limited Amendments to IFRS 9 (November 2012)
Download 2013032828 March 2013
Financial instruments IFRS 9 Hedge accounting (ED) (December 2010)
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 201104011 April 2011
Monitoring Board Consultation   Consultative Report on the Review of the IFRS Foundation’s Governance (February 2011)
Download 201104088 April 2011
Investments in Associates and Joint Ventures 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 2013042323 April 2013
Strategy Review Consultation   IFRS Foundation Paper for Public Consultation – Status of the Trustees’ Strategy Review (April 2011)
Download 2011072525 July 2011


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