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  • BDO Comment letters

BDO comment letters

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 in 2015 and onward:

Date Topic / Initial Release 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  
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