2019
- Comment deadline on proposed amendments to IAS 12 from Nov 14, 2019 09:00 AM to Nov 14, 2019 05:00 PM — Comment deadline,
- On 17 July 2019, the IASB published ED/2019/5 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12)'. Comments on the ED are due by 14 November 2019.
- Comment deadline on proposed IFRS Taxonomy update from Feb 04, 2019 02:00 AM to Feb 04, 2019 10:00 PM — Comment deadline,
- On 6 December 2018, the IFRS Foundation has published 'IFRS Taxonomy 2018 — Proposed Update 2 'General Improvements''. Comments are requested by 4 February 2019.
- Comment deadline on proposed IFRS Taxonomy update from Dec 13, 2019 01:00 AM to Dec 13, 2019 11:00 PM — Comment deadline,
- On 14 October 2019, the IFRS Foundation published 'IFRS Taxonomy 2019 — Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)'. Comments are requested by 13 December 2019.
- Comment deadline on proposed amendments to the Due Process Handbook from Jul 29, 2019 07:00 AM to Jul 29, 2019 09:00 PM — Comment deadline,
- On 30 April 2019, the Trustees of the IFRS Foundation issued an updated IFRS Foundation Due Process Handbook for public comment. Clarifications regarding the role and status of agenda decisions published by the Interpretations Committee (IFRS IC) and amendments to make agenda decisions a tool for the Board are the most prominent proposed amendments. Comments on the proposed updates are due by 29 July 2019.
- Comment deadline on SME Q&A from Oct 07, 2019 08:00 AM to Oct 07, 2019 04:00 PM — Comment deadline,
- On 7 August 2019, the SME Implementation Group (SMEIG) published a draft question and answer (Q&A) on the IFRS for SMEs. Comments are requested by 7 October 2019.
- Comment deadline: AIP 2018-2020 from Aug 20, 2019 01:00 AM to Aug 20, 2019 09:00 PM — Comment letter deadline,
- On 21 May 2019, the International Accounting Standards Board (IASB) published ED/2019/2 'Annual Improvements to IFRS Standards 2018–2020'. The comment period ends on 20 August 2019.
- Comment deadline: Disclosure of accounting policies from Nov 29, 2019 08:00 AM to Nov 29, 2019 05:00 PM — Comment deadline,
- On 1 August 2019, the IASB issued an exposure draft, 'Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2)', with proposed amendments that are intended to help preparers in deciding which accounting policies to disclose in their financial statements. Comments are requested by 29 November 2019.
- Comment deadline: DP on financial instruments with characteristics of equity from Jan 07, 2019 09:00 AM to Jan 07, 2019 05:00 PM — Comment deadline,
- On 28 June 2018, the International Accounting Standards Board (IASB) published a comprehensive discussion paper DP/2018/1 'Financial Instruments with Characteristics of Equity'. The comment period ends on 7 January 2019.
- Comment deadline: Proposed IFRS 17 amendments from Sep 25, 2019 08:00 AM to Sep 25, 2019 04:00 PM — Comment deadline,
- On 26 June 2019, the International Accounting Standards Board (IASB) published ED/2019/4 'Amendments to IFRS 17'. The comment period ends on 25 September 2019.
- Comment deadline: Proposed IBOR reform amendments from Jun 17, 2019 08:00 AM to Jun 17, 2019 04:00 PM — Comment letter deadline,
- On 3 May 2019, the International Accounting Standards Board (IASB) published ED/2019/1 'Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)'. The comment period ends on 17 June 2019.
- Comment deadline: Proposed amendments to IAS 37 from Apr 15, 2019 01:00 AM to Apr 15, 2019 09:00 PM — Comment deadline,
- On 13 December 2018, the International Accounting Standards Board (IASB) published ED/2018/2 'Cost of Fulfilling a Contract (Proposed amendments to IAS 37)'. The comment period ends on 15 April 2019.
- Comment deadline: Reference to the Conceptual Framework from Sep 27, 2019 08:00 AM to Sep 27, 2019 10:00 PM — Comment deadline,
- On 30 May 2019, the International Accounting Standards Board (IASB) published ED/2019/3 'Reference to the Conceptual Framework (Proposed amendments to IFRS 3)'. The comment period ends on 27 September 2019.