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

2016

Comment letter on ED/2016/1 Definition of a business and accounting for previously held interests (PDF 209 KB)

31 October 2016 | IASB

 

Consultation Paper — Draft Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses (PDF 274 KB)

26 October 2016 | EBA

 

Expected manner of recovery of indefinite life intangible assets when measuring deferred tax (PDF 57.3 KB)

27 September 2016 | IASB

 

Enhancing Audit Quality in the Public Interest (PDF 271 KB)

17 May 2016 | IAASB |

 

Proposed Revisions Pertaining to Safeguards in the Code – Phase 1 (PDF 67 KB)

21 March 2016 | IESBA | 

 

Transfers of investment property - Proposed amendments to IAS 40 (PDF 73 KB)

18 March 2016 | IASB |

 

Annual Improvements to IFRSs 2014-2016 Cycle (PDF 51 KB)

01 March 2016 | IASB |

 

Application of Materiality to Financial Statements (PDF 125 KB)

26 February 2016 | IASB | Our insight

 

IFRS 4 – Insurance amendments (PDF 129 KB)

2 February 2016 | IASB | Our insight

 

IFRS 9 Financial Instruments – Determining hedge effectiveness for net investment hedges (PDF 67 KB)

20 January 2016 | IFRIC

 

IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement – Derecognition of modified financial assets (PDF 61 KB)

20 January 2016 | IFRIC

 

Foreign Currency Transactions and Advance Consideration (PDF 63 KB)

19 January 2016 | IFRIC | Our insight

 

Uncertainty over Income Tax Treatments (PDF 93 KB)

19 January 2016 | IFRS Foundation | Our insight

2015

IASB’s Agenda Consultation 2015 (PDF 111 KB)

23 December 2015 | IASB

 

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

 

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

 

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

 

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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