Comment deadlines

2023
AASB Re-exposure Draft – Reporting on Compliance Jul 28, 2017 12:00 AM Comment letter deadline,
AASB Re-exposure Draft – Reporting on Compliance
AcSB Exposure Draft – Agriculture Oct 31, 2018 12:00 AM Comment letter deadline,
AcSB Exposure Draft – Agriculture
Comment letter deadline on proposed amendments to NI 31-103 and NI 33-109 Oct 05, 2016 12:00 AM Comment letter deadline,
The amendments include proposals to enhance custody requirements for certain registrants, clarify activities that may be conducted by exempt market dealers and incorporate relief from certain Client Relationship Model Phase 2 (CRM2) requirements into NI 31-103.
Comment letter deadline on proposed amendments to NI 45-106 Sep 06, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on proposed amendments to NI 45-106
Comment letter deadline on AASB Draft Strategic Plan for 2016-2021 Feb 19, 2016 12:00 AM Comment letter deadline,
On November 10, 2015, the AASB issued an Invitation to Comment on its next strategic plan, which outlines the AASB’s vision, mission and strategic objectives that will guide its standard-setting activities. Stakeholders are encouraged to submit their comments, on the form provided, by February 19, 2016.
Comment letter deadline on PSAB Draft Strategic Plan for 2017-2020 Oct 28, 2016 12:00 AM Comment letter deadline,
The Public Sector Accounting Board (PSAB) issued an Invitation to Comment on its next strategic plan, which outlines its vision, mission and strategic objectives that will guide its standard-setting activities. Stakeholders are encouraged to submit their comments by October 28, 2016.
Comment letter deadline on ED on Subsidiaries and Investments (Sections 1591 and 3051) Jan 06, 2016 12:00 AM Comment letter deadline,
On September 24, 2015, the Accounting Standards Board (AcSB) issued an Exposure Draft that proposes to clarify the accounting for a subsidiary and an investment subject to significant influence when the cost method is used. Stakeholders are encouraged to submit their comments by January 6, 2016.
Comment letter deadline on Limited Changes to Auditing Standards in Response to the IESBA’s Project Addressing Non-Compliance with Laws and Regulations (including Proposed Amendments to CAS 250) Oct 21, 2015 12:00 AM Comment letter deadline,
On July 23, 2015, the IAASB issued an Exposure Draft, Proposed Amendments to the IAASB’s International Standards—Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations, to propose limited amendments to the IAASB’s ISAs in response to the IESBA’s May 2015 Re-Exposure Draft. Comments to the IAASB requested by October 21, 2015.
Comment letter deadline on New Auditor Reporting (Proposed Amendments to CAS 700, CAS 705, CAS 706, CAS 260 and CAS 570 and new CAS 701) Feb 05, 2016 12:00 AM Comment letter deadline,
The AASB issued an Invitation to Comment, Implementation Considerations for New Auditor Reporting Standards, which seeks input from Canadian stakeholders on proposed effective dates and other considerations. Comments requested by February 5, 2016.
Comment letter deadline on FASB proposed ASU on insurance contracts Dec 15, 2016 12:00 AM Comment letter deadline,
Comment letter deadline on FASB proposed ASU on insurance contracts
Comment letter deadline on AASB Exposure Draft CSAE 3416 Feb 28, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on AASB Exposure Draft CSAE 3416
Comment letter deadline on Proposed amendments to IAS 8 regarding agenda decisions Jul 27, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on Proposed amendments to IAS 8 regarding agenda decisions
Comment letter deadline on ED Accounting Standards Improvements for NFPOs May 31, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on ED Accounting Standards Improvements for NFPOs
Comment letter deadline on COSO revisions to ERM framework Sep 30, 2016 11:30 PM Comment letter deadline,
COSO issued a proposal, “Enterprise Risk Management — Aligning Risk With Strategy and Performance,” which addresses the increasing complexity of risk and new risks that have developed since the issuance of its 2004 enterprise risk management (ERM) framework
Comment letter deadline on ED IPSASB financial instruments ED based on IFRS 9 Dec 31, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on ED IPSASB financial instruments ED based on IFRS 9
Comment letter deadline on proposes amendments to IFRS 9 May 24, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on proposes amendments to IFRS 9
Comment letter deadline on ED Proposed amendments to IFRS 3 and IFRS 11 Oct 31, 2016 12:00 AM Comment letter deadline,
The IASB published for public consultation proposed amendments to IFRS 3, Business Combinations and IFRS 11, Joint Arrangements. It clarifies both the definition of a business and how to account for previously held interests.
Comment letter deadline on Request for Information PIR IFRS 13 Sep 22, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on Request for Information PIR IFRS 13
Comment letter deadline on AcSB ED Amendments to IFRS 17 Sep 25, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on AcSB ED Amendments to IFRS 17
Comment letter deadline on IFRS Taxonomy Update for IFRS 17 Sep 18, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on IFRS Taxonomy Update for IFRS 17
Comment letter deadline on DP financial instruments with characteristics of equity Jan 07, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on DP financial instruments with characteristics of equity
Comment letter deadline on BCSC consulting on disclosure requirements relating to women on boards Apr 10, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on BCSC consulting on disclosure requirements relating to women on boards
Comment letter deadline on ASC proposed amendments to NI 58-101 regarding women on boards Oct 14, 2016 12:00 AM Comment letter deadline,
Comment letter deadline on ASC proposed amendments to NI 58-101 regarding women on boards
Comment letter deadline on Proposed Proxy Voting Protocols Jul 15, 2016 12:00 AM Comment letter deadline,
The CSA published CSA Multilateral Staff Notice 54-304 Final Report on Review of the Proxy Voting Infrastructure and Request for Comments on Proposed Meeting Vote Reconciliation Protocols. The CSA welcomes feedback on the proposed protocols no later than July 15, 2016.
Comment letter deadline on SEC request for comment on quarterly reporting Mar 21, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on SEC request for comment on quarterly reporting
Comment letter deadline on IAASB Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting Feb 03, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on IAASB Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting
Comment letter deadline on SASB standards Jan 31, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on SASB standards
Comment letter deadline on Reviewing PSAB’s Approach to International Public Sector Accounting Standards Sep 28, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on Reviewing PSAB’s Approach to International Public Sector Accounting Standards
Comment letter deadline on proposed limited changes to ISA 250 and other auditing standards Oct 21, 2015 12:00 PM Comment letter deadline,
On July 23, 2015, the International Auditing and Assurance Standards Board (IAASB) released an Exposure Draft "Proposed Amendments to the IAASB’s International Standards—Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations", to propose limited amendments to the IAASB’s International Standards in response to the International Ethics Standards Board for Accountants (IESBA’s) May 2015 Re-Exposure Draft, Responding to Non-Compliance with Laws and Regulations. Comments are requested by October 21, 2015.
Comment letter deadline on proposed amendments to IAS 1 and the Materiality Practice Statement Nov 29, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on proposed amendments to IAS 1 and the Materiality Practice Statement
Comment letter deadline on AcSB ED Employee Future Benefits – Use of a Funding Valuation Dec 16, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on AcSB ED Employee Future Benefits – Use of a Funding Valuation
Comment letter deadline on ED Clarifications to Sections 1591 and 3056 Aug 02, 2016 12:00 AM Comment letter deadline,
The AcSB released an Exposure Draft to clarify Section 1591, Subsidiaries, and Section 3056, Interests in Joint Arrangements, in response to stakeholder feedback. Stakeholders are encouraged to submit their comments by August 2, 2016.
Comment letter deadline on AcSB Exposure Draft – Revenue Jul 31, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on AcSB Exposure Draft – Revenue
Comment letter deadline on Exposure Draft Annual Improvements to IFRS Standards 2018–2020 Aug 20, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on Exposure Draft Annual Improvements to IFRS Standards 2018–2020
Comment letter deadline on AASB ED Communication of KAMs in the Auditor’s Report May 15, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on AASB ED Communication of KAMs in the Auditor’s Report
Comment letter deadline on ED Annual Improvements to IFRSs 2015-2017 Cycle Apr 12, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on ED Annual Improvements to IFRSs 2015-2017 Cycle
Comment letter deadline on ED Annual Improvements to IFRS Standards 2015 – 2017 Cycle Apr 12, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on ED Annual Improvements to IFRS Standards 2015 – 2017 Cycle
Comment letter deadline on AASB Exposure Draft – AuG-49 Nov 28, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on AASB Exposure Draft – AuG-49
Comment letter deadline on IASB ED IBOR Reform – Phase II May 25, 2020 12:00 AM Comment letter deadline,
Comment letter deadline on PSAB ED Financial Instruments – Narrow Scope Amendments May 01, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on PSAB ED Financial Instruments – Narrow Scope Amendments
Comment letter deadline on PSAB ED Asset Retirement Obligations Jun 15, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on PSAB ED Asset Retirement Obligations
Comment letter deadline on Enhancing Audit Quality in the Public Interest Apr 15, 2016 12:00 AM Comment letter deadline,
On February 29, 2016, the Auditing and Assurance Standards Board (AASB) issued an Invitation to Comment on the IAASB’s consultation, which explores how to enhance audit quality. Stakeholders are encouraged to submit their comments by April 15, 2016.
Comment letter deadline on AcSB ED – Income Taxes Dec 05, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on AcSB ED – Income Taxes
Comment letter deadline on ED Accounting for Related Party Financial Instruments and Significant Risk Disclosures – Proposed Amendments to Section 3856 Jan 29, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on ED Accounting for Related Party Financial Instruments and Significant Risk Disclosures – Proposed Amendments to Section 3856
Comment letter deadline on AASB Exposure Draft Section 7170 Jul 31, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on AASB Exposure Draft Section 7170
Comment letter deadline on FASB proposed improvements to income tax accounting related to the Tax Cuts and Jobs Act Feb 02, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on FASB proposed improvements to income tax accounting related to the Tax Cuts and Jobs Act
Comment letter deadline on CSA Consultation Paper 52-404, Approach to Director and Audit Committee Member Independence Jan 25, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on CSA Consultation Paper 52-404, Approach to Director and Audit Committee Member Independence
Comment letter deadline on Draft Framework for Reporting Performance Measures Oct 01, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on Draft Framework for Reporting Performance Measures
Comment letter deadline on Assurance on Compliance with Agreements, Statutes and Regulations Dec 23, 2015 12:00 AM Comment letter deadline,
On September 2, 2015, the AASB issued an Exposure Draft that proposes a new standard that would replace existing standards dealing with audits and reviews of compliance with agreements, statutes and regulations. Comments are requested by December 23, 2015.
Comment letter deadline on integrated reporting implementation Apr 30, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on integrated reporting implementation
Comment letter deadline on proposed OSC Whisleblower Program Jan 12, 2016 11:10 AM Comment letter deadline,
On October 28, 2015, the Ontario Securities Commission (OSC) published Proposed OSC Policy 15-601, Whistleblower Program, which describes a whistleblower program that would encourage the reporting of serious securities-related misconduct in Ontario to the OSC. Staff are seeking comment on the proposed Policy by January 12, 2016.
Comment letter deadline on Amendments to National Instrument 45-106: Prospectus and Registration Exemptions Oct 13, 2015 12:00 AM Comment letter deadline,
On August 13, 2015, the Canadian Securities Administrators (CSA) published for comment proposed amendments to National Instrument 45-106 "Prospectus Exemptions" that would introduce a new harmonized report of exempt distribution. Comment period ends on October 13, 2015.
Comment letter deadline on Discussion Paper on Agriculture May 19, 2016 12:00 AM Comment letter deadline,
The AcSB issued a Discussion Paper that considers issues in accounting for biological assets and agricultural produce. Stakeholders are encouraged to submit their comments by May 19, 2016.
Comment letter deadline on ED Reference to the Conceptual Framework (Proposed amendments to IFRS 3) Sep 27, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on ED Reference to the Conceptual Framework (Proposed amendments to IFRS 3)
Comment letter deadline on AcSB ED – Combinations – Initial Measurement and Related Disclosures May 14, 2020 12:00 AM Comment letter deadline,
Comment letter deadline on AcSB ED – Combinations – Initial Measurement and Related Disclosures
Comment letter deadline on AASB ED Auditing Accounting Estimates and Related Disclosures Jul 07, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on AASB ED Auditing Accounting Estimates and Related Disclosures
Comment letter deadline on IPSASB ED – Social Benefits Mar 31, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on IPSASB ED – Social Benefits
Comment letter deadline on ED IESBA Professional Skepticism and Professional Judgment Jul 25, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on ED IESBA Professional Skepticism and Professional Judgment
Comment letter deadline on Revised Reporting Model for the Canadian Public Sector Nov 28, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on Revised Reporting Model for the Canadian Public Sector
Comment letter deadline on Revised Conceptual Framework for the Canadian Public Sector Nov 28, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on Revised Conceptual Framework for the Canadian Public Sector
Comment letter deadline on ED Improvements to IFRS 8 Operating Segment Jul 31, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on ED Improvements to IFRS 8 Operating Segment
Comment letter deadline on AASB ED Agreed-upon Procedures Engagements Feb 15, 2019 12:00 AM Online,
Comment letter deadline on AASB ED Agreed-upon Procedures Engagements
Comment letter deadline on AASB ED Compilation Engagements Nov 30, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on AASB ED Compilation Engagements
Comment letter deadline on ED Proposed Amendments to the IFRS Foundation Constitution Sep 15, 2016 12:00 AM Comment letter deadline,
The Trustees have issued an Exposure Draft proposing certain amendments to their constitution to further enhance the governance and funding arrangements of the IFRS Foundation. Canadian stakeholders are encouraged to submit their comments to the Trustees by September 15, 2016.
Comment letter deadline on PSAB ED Narrow Scope Amendment – Purchased Intangibles Jan 31, 2020 12:00 AM Comment letter deadline,
Comment letter deadline on PSAB ED Narrow Scope Amendment – Purchased Intangibles
Comment letter deadline on AcSB ED – Investments Dec 05, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on AcSB ED – Investments
Comment letter deadline on ED proposed amendments to IAS 8 Jan 15, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on ED proposed amendments to IAS 8
Comment letter deadline on ED proposed amendments to IAS 12 Nov 14, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on ED proposed amendments to IAS 12
Comment letter deadline on ED Proposed Amendments to IAS 16 Oct 19, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on ED Proposed Amendments to IAS 16
Comment letter deadline on ED proposed amendments to IAS 37 Apr 15, 2019 04:00 AM Comment letter deadline,
Comment letter deadline on ED proposed amendments to IAS 37
Comment letter deadline on IAASB ED Proposed amendments to ISA 540 Aug 01, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on IAASB ED Proposed amendments to ISA 540
Comment letter deadline on proposed IFRS Taxonomy update Dec 13, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on proposed IFRS Taxonomy update
Comment letter deadline on ITC – Employment Benefits: Discount Rate Guidance in Section PS 3250 Mar 09, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on ITC – Employment Benefits: Discount Rate Guidance in Section PS 3250
Comment letter deadline on PSAB ED – Revenue, Proposed Section PS 3400 Aug 15, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on PSAB ED – Revenue, Proposed Section PS 3400
Comment letter deadline on proposed amendment regarding COVID-19-related rent concessions May 08, 2020 12:00 AM Comment letter deadline,
Comment letter deadline on PSAB ED Financial Instruments – Narrow Scope Amendment (Federal Government) Mar 04, 2020 12:00 AM Comment letter deadline,
Comment letter deadline on PSAB ED Financial Instruments – Narrow Scope Amendment (Federal Government)
Comment letter deadline on AcSB ED – IBOR Reform Phase 2 May 25, 2020 04:00 AM Comment letter deadline,
Comment letter deadline on the OSC's 2016-2017 Draft Statement of Priorities May 09, 2016 12:00 AM Comment letter deadline,
The Draft Statement sets out the OSC’s five regulatory goals – deliver strong investor protection, deliver responsive regulation, deliver effective compliance, supervision and enforcement, promote financial stability through effective oversight, and be an innovative, accountable and efficient organization.
Comment letter deadline on the OSC's 2017-2018 Draft Statement of Priorities May 23, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on the OSC's 2017-2018 Draft Statement of Priorities
Comment letter deadline on proposed IFRS Taxonomy Update—2017 Annual Improvements Jan 29, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on proposed IFRS Taxonomy Update—2017 Annual Improvements
Comment letter deadline on PSAS ED 2018-2019 Annual Improvements Apr 18, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on PSAS ED 2018-2019 Annual Improvements
Comment letter deadline on PCAOB Requirements for Auditor Supervision of Other Auditors Jul 29, 2016 12:00 AM Comment letter deadline,
The Public Company Accounting Oversight Board (PCAOB) issued a proposal to strengthen existing requirements and impose a more uniform approach to a lead auditor's supervision of other auditors. The Board requests public comment on its proposal by July 29, 2016.
Comment letter deadline on AASB Agreed-upon Procedures Engagements and Other Services Feb 10, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on AASB Agreed-upon Procedures Engagements and Other Services
Comment letter deadline on ED Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement Jan 15, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on ED Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement
Comment letter deadline on Principles of Disclosure Discussion Paper Oct 02, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on Principles of Disclosure Discussion Paper
Comment letter deadline on AASB ED Supplement – Identifying and Assessing the Risks of Material Misstatement May 01, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on AASB ED Supplement – Identifying and Assessing the Risks of Material Misstatement
Comment letter deadline on AASB ED Identifying and Assessing the Risks of Material Misstatement Nov 02, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on AASB ED Identifying and Assessing the Risks of Material Misstatement
Comment letter deadline on PSAB Invitation to Comment – Employment Benefits Mar 03, 2017 12:00 AM Comment letter deadline,
PSAB Invitation to Comment – Employment Benefits: Deferral Provisions in Sections PS 3250 and PS 3255
Comment letter deadline on PSAB 2013-2016 Strategic Plan May 17, 2016 12:00 AM Comment letter deadline,
The Public Sector Accounting Board issued an Invitation to Comment that proposes to extend the term of its existing Strategic Plan by one year. Stakeholders are encouraged to submit their comments by May 27, 2016.
Comment letter deadline on ED proposed amendments to IAS 1 and IAS 8 (definition of materiality) Jan 15, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on ED proposed amendments to IAS 1 and IAS 8 (definition of materiality)
Comment letter deadline on IESBA Professional Skepticism consultation paper Aug 15, 2018 12:00 AM Comment letter deadline,
Comment letter deadline on IESBA Professional Skepticism consultation paper
Comment letter deadline on ED 2017 Annual Improvements to ASPE Dec 15, 2016 12:00 AM Comment letter deadline,
Comment letter deadline on ED 2017 Annual Improvements to ASPE
Comment letter deadline on ED 2019-2020 Annual Improvements to PSAS Mar 10, 2020 12:00 AM Comment letter deadline,
Comment letter deadline on ED 2019-2020 Annual Improvements to PSAS
Comment letter deadline on CSA potential oversight requirements for foreign audit firms Jun 24, 2017 12:00 AM Comment letter deadline,
Comment letter deadline on CSA potential oversight requirements for foreign audit firms
Comment letter deadline on AASB Discussion Paper Audits of Less Complex Entities Aug 14, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on AASB Discussion Paper Audits of Less Complex Entities
Comment letter deadline on Discussion Paper, Audits of Less Complex Entities Sep 12, 2019 12:00 AM Comment letter deadline,
Comment letter deadline on Discussion Paper, Audits of Less Complex Entities
Comment letter deadline on IBOR reform Jun 17, 2019 12:00 AM Online,
Comment letter deadline on IBOR reform
Comments on AcSB 2016-2021 Draft Strategic Plan Sep 17, 2015 03:15 PM Comment letter deadline,
IFRS

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