| March 2023 |
IASB ED 2022/1 Third Edition of IFRS for SMEs Accounting Standard |
BDO comment letter |
| February 2023 |
IASB ED 2023/1 International Tax Reform - Pillar Two Model Rules |
BDO comment letter |
| February 2023 |
Tentative agenda decision - IFRS 16 - Definition of a Lease - Substitution Rghts |
BDO comment letter |
| July 2022 |
ISSB ED IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information |
BDO comment letter |
| July 2022 |
ISSB ED IFRS S2 Climate-related Disclosures |
BDO comment letter |
| March 2022 |
IASB ED 2021/10 Supplier Finance Arrangements |
BDO comment letter |
| March 2022 |
IASB ED 2021/9 Non-current Liabilities with Covenants |
BDO comment letter |
| January 2022 |
IASB ED 2021/7 Subsidiaries without Public Accountability: Disclosures |
BDO comment letter |
| January 2022 |
Request for Information: Post-implementation Review - IFRS 9 Financial Instruments: Classification and Measurement |
BDO comment letter |
| January 2022 |
IASB ED 2021/3 Disclosure Requirements in IFRS Standards - A Pilot Approach |
BDO comment letter |
| November 2021 |
IASB ED 2021/6 Management Commentary |
BDO comment letter |
| November 2021 |
Tentative agenda decision - IFRS 9 - Cash Received via Electronic Transfer as Settlement for a Financial Asset |
BDO comment letter |
| September 2021 |
Request for Information: IASB Third Agenda Consultation |
BDO comment letter |
| September 2021 |
IASB ED 2020/8 Initial Application of IFRS 17 and IFRS 9 - Comparative Information |
BDO comment letter |
| September 2021 |
IASB DP 2020/2 Business Combinations under Common Control |
BDO comment letter |
| August 2021 |
IASB ED 2021/4 Lack of Exchangeability - Proposed amendments to IAS 21 |
BDO comment letter |
| July 2021 |
IASB ED 2021/1 Regulatory Assets and Regulatory Liabilities |
BDO comment letter |
| July 2021 |
Proposed Targeted Amendments to the IFRS Foundation Constitution to Accomodate an International Sustainability Standards Board to set IFRS Sustainability Standards |
BDO comment letter |
| May 2021 |
Request for Information - Post-implementation Review of IFRS 10, 11 and 12 |
BDO comment letter |
| March 2021 |
IASB ED 2020/4 Lease Liability in a Sale and Leaseback - Proposed amendments to IFRS 16 |
BDO comment letter |
| February 2021 |
IASB ED 2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 |
BDO comment letter |
| February 2021 |
Tentative agenda decision - IAS 1 - Classification of Debt with Covenants as Current or Non-current |
BDO comment letter |
| January 2021 |
EFRAG Draft Letter to the European Commission Regarding Endorsement of IFRS 17 Insurance Contracts as amended in June 2020 |
BDO comment letter |
| December 2020 |
IFRS Foundation Consultation Paper on Sustainability Reporting |
BDO comment letter |
| December 2020 |
IASB DP/2020/1 - Business Combinations - Disclosures, Goodwill and Impairment |
BDO comment letter |
| September 2020 |
IASB ED/2019/7 - General Presentation and Disclosure |
BDO comment letter |
| June 2020 |
IASB ED/2020/3 - Classification of Liabilities as Current or Non-current - Deferral of Effective Date |
BDO comment letter |
| May 2020 |
IASB ED/2020/1 - Interest Rate Benchmark Reform - Phase 2, Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 |
BDO comment letter |
| May 2020 |
IASB ED/2020/2 - Covid-19-Related Rent Concessions, Proposed amendments to IFRS 16 |
BDO comment letter |
| November 2019 |
IASB ED/2019/6 - Disclosure of Accounting Policies, Proposed amendments to IAS 1 and IFRS Practice Statement 2 |
BDO comment letter |
| November 2019 |
Tentative agenda decision - IFRS 15 - Training costs to fulfil a contract |
BDO comment letter |
| November 2019 |
IASB ED/2019/5 - Deferred Tax related to Assets and Liabilities arising from a Single Transaction |
BDO comment letter |
| September 2019 |
IASB ED/2019/4 - Amendments to IFRS 17 |
BDO comment letter |
| August 2019 |
IASB ED/2019/2 - Annual Improvements to IFRS Standards 2018-2020 |
BDO comment letter |
| August 2019 |
Tentative agenda decision - IFRS 16 - Lease term and useful life of leasehold improvements |
BDO comment letter |
| August 2019 |
Tentative agenda decision - IFRS 16 - Lessee's incremental borrowing rate |
BDO comment letter |
| July 2019 |
Proposed amendments to the IFRS Foundation Due Process Handbook |
BDO comment letter |
| April 2019 |
IASB ED 2019/2 Onerous Contracts - Cost of Fulfilling a Contract |
BDO comment letter |
| August 2018 |
Consultation Document: Fitness Check on the EU Framework for Public Reporting by Companies |
BDO comment letter |
| July 2018 |
IASB ED 2018/1 Accounting Policy Changes - Proposed Amendments to IAS 8 |
BDO comment letter |
| January 2018 |
IASB ED 2017/6 Definition of Material |
BDO comment letter |
| January 2018 |
IASB ED 2017/5 Accounting Policies and Accounting Estimates |
BDO comment letter |
| October 2017 |
IASB ED 2017/4 Property, Plant and Equipment - Proceeds before Intended Use |
BDO comment letter |
| Aug 17 |
IASB ED 2017/2 - Improvements to IFRS 8 Operating Segments |
BDO comment letter |
| May 2017 |
IASB ED 2017/3 - Prepayment Features with Negative Compensation - Proposed Amendments to IFRS 9 |
BDO comment letter |
| April 2017 |
IASB - ED 2017/1 - Annual Improvements 2015-2017 Cycle |
BDO comment letter |
| November 2016 |
Amendments to IFRS 3 Business Combinations and IFRS 11 Joint Arrangements |
BDO comment letter |
| June 2016 |
The implementation of IFRS 9 impairment requirements by banks |
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| March 2016 |
ED 2015/08: IFRS Practice Statement: Application of Materiality to Financial Statements |
BDO comment letter |
| February 2016 |
Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts |
BDO comment letter |
| January 2016 |
Request for views: 2015 Agenda Consultation |
BDO comment letter |
| December 2015 |
Request for Views: Trustees' Review of Structure and Effectiveness: Issues for the Review |
BDO comment letter |
| November 2015 |
IASB ED/2015/3: Conceptual Framework for Financial Reporting |
BDO comment letter |
| October 2015 |
ED Proposed amendments to IAS 19 and IFRIC 14 |
BDO comment letter |
| October 2015 |
IASB - ED 2015 6 - Clarifications to IFRS 15 |
BDO comment letter |
| July 2015 |
IASB - ED 2015 2 - Effective Date of IFRS 15 |
BDO comment letter |
| June 2015 |
IASB - ED 2015 1 - Classification of Liabilities |
BDO comment letter |
| May 2015 |
Basel Committee on Banking Supervision - Guidance on accounting for expected credit losses |
BDO comment letter |
| April 2015 |
IASB - ED 2014 6 - Disclosure Initiative |
BDO comment letter |
| January 2015 |
IASB - ED 2014 4 - Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value |
BDO comment letter |
| January 2015 |
IASB - DP 2014 2 - Reporting the Financial Effects of Rate Regulation |
BDO comment letter |