Exposure Draft 2021

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to

• Principal versus Agent: Software Reseller IFRS 15

(IFRS Interpretations Committee's comment due date is 8 February 2022)

Invitation to Comment on IASB Exposure Draft ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)

with link to 

• Exposure Draft
• Press release

(IASB's comment due date is 28 March 2022)

with link to 

• Exposure Draft
• Snapshot 
• Press release

(IASB's comment due date is 21 March 2022)

Invitation to Comment on IASB Request for Information: Post-implementation Review of IFRS 9―Classification and Measurement 

with link to

• Request for Information
• Press release

(IASB's comment due date is 28 January 2022)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 16 November 2021

with link to

• Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9 Financial Instruments)
• Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows)

(IFRS Interpretations Committee's comment due date is 25 November 2021)

Invitation to Comment on IASB Exposure Draft ED/2021/8 Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Proposed amendment to IFRS 17)

with link to

• Exposure Draft
• Press release

(IASB's comment due date is 27 September 2021)

Invitation to Comment on IASB Exposure Draft ED/2021/7 Subsidiaries without Public Accountability: Disclosures

with link to

• Exposure Draft
• Basis for Conclusions
• Snapshot 
• Press release
• Webcast
• Fact sheet 1: Proposed disclosures for IFRS 12 Disclosure of Interests in Other Entities
• Fact sheet 2: Additional disclosure requirements

(IASB's comment due date is 31 January 2022)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 4 November 2021.

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to 

• TLTRO III Transactions (IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance)
• Economic Benefits from Use of a Windfarm (IFRS 16 Leases)
• Comment letter received

 (IFRS Interpretations Committee's comment due date is 16 August 2021)

Invitation to Comment on IASB Exposure Draft ED/2021/6 Management Commentary

with link to 

• Exposure Draft
• Basis for Conclusions
• Snapshot 
• Press release

(IASB's comment due date is 23 November 2021)

with link to 

• Exposure Draft 
• Press release

(IASB's comment due date is 29 July 2021)

with link to 

• Exposure Draft 
• Press release
• Webcast
• Comment letter received

(IASB's comment due date is 1 September 2021)

Invitation to Comment on IASB Request for Information Third Agenda Consultation

with link to

• Request for Information
• Press release

(IASB's comment due date is 27 September 2021)

Alternatively, if you do not have sufficient capacity or resources to submit a comment letter, you can still share your views by responding directly to the IASB using the IASB’s online survey.

Invitation to Comment on IASB Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards-A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)

with link to

• Exposure Draft
• Basis for Conclusions
• Snapshot
• Press release

(IASB's comment due date extended to 12 January 2022) 

Invitation to Comment on IASB Exposure Draft ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed Amendment to IFRS 16

with link to

• Exposure Draft
• Press release

(IASB's comment due date is 25 February 2021)

Invitation to Comment on IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities

with link to

• Exposure Draft
• Snapshot
• Press release
• Webinar: Explaining the Exposure Draft Regulatory Assets and Regulatory Liabilities

( IASB's comment due date extended to 30 July 2021)