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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 the International Financial Reporting Interpretation Committee:

  Date   Topic / Initial Release   Comment letter
  August 2019   IFRIC Tentative agenda decision - Lessee's Incremental Borrowing Rate (IFRS 16)   BDO comment letter
  August 2019   IFRIC Tentative agenda decision - Lease Term and Useful Life of Leasehold Improvements (IFRS 16 and IAS 16)   BDO comment letter
  August 2019   IASB ED 2019/2 Annual Improvements to IFRS Standards 2018-2020   BDO comment letter
  July 2019   Proposed amendments to the IFRS Foundation Due Process Handbook   BDO comment letter
  April 2019   IASB ED 2018/2 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
  August 2017   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