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2015

Comment deadline for the Discussion Paper on rate regulation from Jan 15, 2015 01:00 AM to Jan 15, 2015 10:00 PM Comment deadline,
The IASB published the discussion paper DP/2014/2 'Reporting the Financial Effects of Rate Regulation' for public comment on 17 September 2014. Comments are requested by 15 January 2015.
Comment deadline IFRS taxonomy 2014 interim release 3 from Feb 17, 2015 01:00 AM to Feb 17, 2015 10:00 PM Comment letter deadline,
The IFRS Foundation published an exposure draft of the third IFRS Taxonomy 2014 Interim Release Package on 19 December 2014. The comment period ends on 17 February 2014.
Comment deadline on 2015 Constitution review from Nov 30, 2015 02:00 AM to Nov 30, 2015 10:00 PM comment deadline,
On 7 July 2015, the Trustees launched the 2015 Constitution review by publishing a Request for Views document. Comments are requested by 30 November 2015.
Comment deadline on ED/2014/4 on the unit of account for measuring investments in subsidiaries, joint ventures and associates from Jan 16, 2015 12:00 AM to Jan 16, 2015 11:55 PM Comment deadline,
The International Accounting Standards Board (IASB) published ED/2014/4 'Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13)' on 16 September 2014. The proposed amendments would clarify that the unit of account for investments in subsidiaries, joint ventures and associates is the investment as a whole, and would add an additional illustrative example to IFRS 13. Comments are requested by 16 January 2015.
Comment deadline on Proposed IFRS Taxonomy 2015/1 from Aug 16, 2015 11:00 PM to Aug 17, 2015 09:55 PM Comment deadline,
On 17 June 2015, the IFRS Foundation published IFRS Proposal: Taxonomy/2015/1, "2015 Amendments to the IFRS for SMEs." Comments are requested by 17 August 2015.
Comment deadline on Proposed IFRS Taxonomy 2015/2 from Oct 30, 2015 12:00 AM to Oct 30, 2015 10:55 PM Comment deadline,
On 4 August 2015, the IFRS Foundation published IFRS Proposal: Taxonomy/2015/2 'IFRS Taxonomy 2015 — Common Practice'. Comments are requested by 30 October 2015.
Comment deadline on the ED of proposed amendments to IFRS 2 to clarify the classification and measurement of share-based payment transactions from Mar 25, 2015 01:00 AM to Mar 25, 2015 10:00 PM Comment deadline,
The International Accounting Standards Board (IASB) published ED/2014/5 'Classification and measurement of share-based payment transactions' on 25 November 2014. Comments are requested by 25 March 2015.
Comment deadlines (2015)
Comment letter deadline for ED/2015/7 from Oct 09, 2015 12:00 AM to Oct 09, 2015 09:55 PM Comment deadline,
On 10 August 2015, the IASB published an Exposure Draft (ED) of proposed amendments to IFRS 10 'Consolidated Financial Statements' and IAS 28 'Investments in Associates and Joint Ventures'. The amendments aim at deferring the effective date of the September 2014 amendments to these standards indefinitely until the research project on the equity method has been concluded. Comments are requested by 9 October 2015.
Comment letter deadline for ED on clarifications to IFRS 15 from Oct 28, 2015 12:00 AM to Oct 28, 2015 10:55 PM London,
On 30 July 2015, the International Accounting Standards Board (IASB) published an Exposure Draft (ED) ED/2015/6 Clarifications to IFRS 15 (proposed amendments to IFRS 15). The amendments address three of the five topics identified (identifying performance obligations, principal versus agent considerations, and licensing) and aim at transition relief for modified contracts and completed contracts. Comments are requested by 28 October 2015.
Comment letter deadline for ED on proposed amendments to IAS 1 from Jun 10, 2015 12:05 AM to Jun 10, 2015 09:55 PM comment deadline,
The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) of proposed amendments to IAS 1 Presentation of Financial Statements on 10 February 2015. Comments are requested by 10 June 2015.
Comment letter deadline for ED on proposed amendments to IAS 7 from Apr 16, 2015 11:00 PM to Apr 17, 2015 09:55 PM Comment deadline,
The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) of proposed amend­ments to IAS 7 'Statement of Cash Flows' on 18 December 2014. Comments are requested by 17 April 2015.
Comment letter deadline on deferring the effective date of IFRS 15 from Jul 03, 2015 01:00 AM to Jul 03, 2015 09:00 PM comment letter deadline,
The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) of proposed amendments to IFRS 15 'Revenue from Contracts with Customers' on 19 May 2015. The amendments aim at changing the mandatory effective date of IFRS 15 from annual periods beginning on or after 1 January 2017 to annual periods beginning on or after 1 January 2018. Comments are requested by 3 July 2015.
Comment letter deadline on ED/2015/3 and ED/2015/4 from Nov 25, 2015 01:00 AM to Nov 25, 2015 10:00 PM comment letter deadline,
On 28 May 2015, the IASB published an Exposure Draft of its revised Conceptual Framework accompanied by an Exposure Draft aimed at updating references to the Conceptual Framework in other IASB pronouncements. Comments are requested by 25 November 2015.
Comment letter deadline on proposed changes to pension accounting from Oct 19, 2015 01:00 AM to Oct 19, 2015 10:00 PM London,
On 18 June 2015, the International Accounting Standards Board (IASB) published an Exposure Draft (ED) of proposed amendments to IAS 19 'Employee Benefits' and IFRIC 14 'IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction'. The amendments address two issues submitted to the IFRS Interpretations Committee. Comments are requested by 19 October 2015.
Comment letter deadline on Agenda consultation 2015 from Dec 31, 2015 01:00 AM to Dec 31, 2015 10:55 PM Comment deadline,
On 11 August 2015, the International Accounting Standards Board (IASB) launched its second public consultation to seek broad public input on the strategic direction and overall balance of its future work programme. Comments on the consultation document are required by 31 December 2015.

Correction list for hyphenation

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