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
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
Download 2014091515 September 2014
Presentation of Financial Statements IAS 1 Disclosure Initiative ( Proposed amendments to IAS 1) ( March 2014 )
Download
Download 2014072323 July 2014
Annual Improvements   Annual Improvements to IFRSs 2012-2014 Cycle
Download
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)
Downlaod
Download 201402033 February 2014
Conceptual Framework   A Review of the Conceptual Framework for Financial Reporting (DP) (July 2013)
Download
Download 2014011414 January 2014
Insurance   Insurance Contracts (ED) (July 2013)
Download
Illustrative Examples
Basis for Conclusions
Download 2013102525 October 2013
Leases   Leases (May 2013)
Download
Illustrative Examples
Basis for Conclusions
Download 2013090413 September 2013
Agenda Consultation   Agenda Consultation 2011 (July 2011)
Download
Download 2011113029 November 2011
Financial instruments IFRS 9 Financial Instruments: Expected Credit Losses (March 2013)
Download
Download 201307055 July 2013
Financial instruments IFRS 39 and IFRS 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
Monitoring Board Consultation   Consultative Report on the Review of the IFRS Foundation’s Governance (February 2011)
Download
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
Download 2013042323 April 2013
Strategy Review Consultation   IFRS Foundation Paper for Public Consultation – Status of the Trustees’ Strategy Review (April 2011)
Download
Download 2011072525 July 2011