BDO Comment Letters - IFRS Accounting Standards

BDO's views on the standards development process

BDO comments on various projects of international standard setters, including Exposure Drafts, and other Discussion Papers, when it is considered that the issue is significant to the network. Follow the links below to view Comment Letters sent by BDO IFR Advisory Limited to the International Accounting Standards Board

DateTopic / Initial ReleaseComment letter
March 2024IASB ED 2023/5 Financial Instruments with Characteristics of EquityBDO comment letter
February 2024Tentative Agenda Decision - IFRS 8 Disclosure of Revenues and Expenses for Reportable SegmentsBDO comment letter
February 2024Tentative Agenda Decision - IAS 37 Climate-related commitmentsBDO comment letter
December 2023IASB ED Annual Improvements to IFRS Accounting Standards - Volume 11BDO comment letter
October 2023Request for Information: Post-implementation Review - IFRS 15 Revenue from Contracts with CustomersBDO comment letter
September 2023Request for Information: Post-implementation Review - IFRS 9 Financial Instruments: Impairment 
BDO comment letter
July 2023IASB ED 2023/2 Amendments to the Classification and Measurement of Financial Instruments
BDO comment letter
March 2023IASB ED 2022/1 Third Edition of IFRS for SMEs Accounting StandardBDO comment letter
February 2023IASB ED 2023/1 International Tax Reform - Pillar Two Model RulesBDO comment letter
February 2023Tentative agenda decision - IFRS 16 - Definition of a Lease - Substitution RightsBDO comment letter
March 2022IASB ED 2021/10 Supplier Finance ArrangementsBDO comment letter
March 2022IASB ED 2021/9 Non-current Liabilities with CovenantsBDO comment letter
January 2022IASB ED 2021/7 Subsidiaries without Public Accountability: DisclosuresBDO comment letter
January 2022Request for Information: Post-implementation Review - IFRS 9 Financial Instruments: Classification and MeasurementBDO comment letter
January 2022IASB ED 2021/3 Disclosure Requirements in IFRS Standards - A Pilot ApproachBDO comment letter
November 2021IASB ED 2021/6 Management CommentaryBDO comment letter
November 2021Tentative agenda decision - IFRS 9 - Cash Received via Electronic Transfer as Settlement for a Financial AssetBDO comment letter
September 2021Request for Information: IASB Third Agenda ConsultationBDO comment letter
September 2021IASB ED 2020/8 Initial Application of IFRS 17 and IFRS 9 - Comparative InformationBDO comment letter
September 2021IASB DP 2020/2 Business Combinations under Common ControlBDO comment letter
August 2021IASB ED 2021/4 Lack of Exchangeability - Proposed amendments to IAS 21BDO comment letter
July 2021IASB ED 2021/1 Regulatory Assets and Regulatory LiabilitiesBDO comment letter
May 2021Request for Information - Post-implementation Review of IFRS 10, 11 and 12BDO comment letter
March 2021IASB ED 2020/4 Lease Liability in a Sale and Leaseback - Proposed amendments to IFRS 16BDO comment letter
February 2021IASB ED 2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021BDO comment letter
February 2021Tentative agenda decision - IAS 1 - Classification of Debt with Covenants as Current or Non-currentBDO comment letter
January 2021EFRAG Draft Letter to the European Commission Regarding Endorsement of IFRS 17 Insurance Contracts as amended in June 2020BDO comment letter
December 2020IFRS Foundation Consultation Paper on Sustainability ReportingBDO comment letter
December 2020IASB DP/2020/1 - Business Combinations - Disclosures, Goodwill and ImpairmentBDO comment letter
September 2020IASB ED/2019/7 - General Presentation and DisclosureBDO comment letter
June 2020IASB ED/2020/3 - Classification of Liabilities as Current or Non-current - Deferral of Effective Date BDO comment letter
May 2020IASB ED/2020/1 - Interest Rate Benchmark Reform - Phase 2, Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16BDO comment letter
May 2020IASB ED/2020/2 - Covid-19-Related Rent Concessions, Proposed amendments to IFRS 16BDO comment letter
November 2019IASB ED/2019/6 - Disclosure of Accounting Policies, Proposed amendments to IAS 1 and IFRS Practice Statement 2BDO comment letter
November 2019Tentative agenda decision - IFRS 15 - Training costs to fulfil a contractBDO comment letter
November 2019IASB ED/2019/5 - Deferred Tax related to Assets and Liabilities arising from a Single TransactionBDO comment letter
September 2019IASB ED/2019/4 - Amendments to IFRS 17BDO comment letter
August 2019IASB ED/2019/2 - Annual Improvements to IFRS Standards 2018-2020BDO comment letter
August 2019Tentative agenda decision - IFRS 16 - Lease term and useful life of leasehold improvementsBDO comment letter
August 2019Tentative agenda decision - IFRS 16 - Lessee's incremental borrowing rateBDO comment letter
July 2019Proposed amendments to the IFRS Foundation Due Process HandbookBDO comment letter
April 2019IASB ED 2019/2 Onerous Contracts - Cost of Fulfilling a ContractBDO comment letter
August 2018Consultation Document: Fitness Check on the EU Framework for Public Reporting by CompaniesBDO comment letter
July 2018IASB ED 2018/1 Accounting Policy Changes - Proposed Amendments to IAS 8BDO comment letter
January 2018IASB ED 2017/6 Definition of MaterialBDO comment letter
January 2018IASB ED 2017/5 Accounting Policies and Accounting EstimatesBDO comment letter
October 2017IASB ED 2017/4 Property, Plant and Equipment - Proceeds before Intended UseBDO comment letter
Aug 17IASB ED 2017/2 - Improvements to IFRS 8 Operating SegmentsBDO comment letter
May 2017IASB ED 2017/3 - Prepayment Features with Negative Compensation - Proposed Amendments to IFRS 9BDO comment letter
April 2017IASB - ED 2017/1 - Annual Improvements 2015-2017 CycleBDO comment letter
November 2016Amendments to IFRS 3 Business Combinations and IFRS 11 Joint ArrangementsBDO comment letter
June 2016The implementation of IFRS 9 impairment requirements by banks 
March 2016ED 2015/08: IFRS Practice Statement: Application of Materiality to Financial StatementsBDO comment letter
February 2016Applying IFRS 9 Financial Instruments with IFRS 4 Insurance ContractsBDO comment letter
January 2016Request for views: 2015 Agenda ConsultationBDO comment letter
December 2015Request for Views: Trustees' Review of Structure and Effectiveness: Issues for the ReviewBDO comment letter
November 2015IASB ED/2015/3: Conceptual Framework for Financial ReportingBDO comment letter
October 2015ED Proposed amendments to IAS 19 and IFRIC 14BDO comment letter
October 2015IASB - ED 2015 6 - Clarifications to IFRS 15BDO comment letter
July 2015IASB - ED 2015 2 - Effective Date of IFRS 15BDO comment letter
June 2015IASB - ED 2015 1 - Classification of LiabilitiesBDO comment letter
May 2015Basel Committee on Banking Supervision - Guidance on accounting for expected credit lossesBDO comment letter
April 2015IASB - ED 2014 6 - Disclosure InitiativeBDO comment letter
January 2015IASB - ED 2014 4 - Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair ValueBDO comment letter
January 2015IASB - DP 2014 2 - Reporting the Financial Effects of Rate RegulationBDO comment letter