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International comment letters

International comment letters

KPMG’s responses on draft proposals from the IASB and related organisations.

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KPMG IFRS comment letters image: man signing a document

2015

IASB’s Agenda Consultation 2015 (PDF 111 KB)

23 December 2015 | IASB | Our insight

 

Conceptual Framework for Financial Reporting (PDF 110 KB)

27 November 2015 | IASB | Our insight

 

Trustees Review of structure and Effectiveness: Issues for the Review (PDF 106 KB)

26 November 2015 | IFRS Foundation

 

EFRAG’s Draft Letter to the European Commission (PDF 52.7 KB)

23 November 2015 | EFRAG

 

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations – How to present intragroup transactions between continuing and discontinued operation (PDF 64.4 KB)

23 November 2015 | IASB

 

Clarifications to IFRS 15 (PDF 106 KB)

23 October 2015 | IASB | Our insight

 

Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (PDF 85 KB)

12 October 2015 | IASB | Our insight

 

Effective Date of Amendments to IFRS 10 and IAS 28 (PDF 106 KB)

6 October 2015 | IASB 

 

Effective date of IFRS 15 (PDF 29 KB)

2 July 2015 | IASB

 

Classification of Liabilities – Proposed amendments to IAS 1  (PDF 85 KB)

10 June 2015 | IASB | Our insight

 

Guidance on accounting for expected credit losses (PDF 563 KB)

30 April 2015 | BCBS | Our insight

 

Disclosure initiative (proposed amendments to IAS 7) (PDF 65.8 KB)

16 April 2015 | IASB | Our insight

 

Classification and measurement of share-based payment transactions (PDF 81.8 KB)

25 March 2015 | IASB

 

Improving the structure of the Code of Ethics for Professional Accountants (PDF 85.8 KB)

3 February 2015 | IESBA

 

Sale or contribution of assets between an investor and its associate or joint venture (amendments to IFRS 10 and IAS 28) (PDF 136 KB)

3 February 2015 | IASB | Our insight

 

IFRS 10 – Control of a structured entity (PDF 80.7 KB)

20 January 2015 | IFRIC

 

IFRS 11 – Application issues (PDF 71.3 KB)

20 January 2015 | IFRIC

 

Reporting the financial effects of rate regulation (PDF 125 KB)

15 January 2015 | IASB

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