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Request for Information and Other Draft Pronouncements
Please refer to the IFRS Foundation website at www.ifrs.org for the respective documents.
| Documents | MASB’s submissions to IFRS Foundation | Date |
|---|---|---|
|
ISSB Exposure Draft ISSB/ED/2025/1 Amendments to Greenhouse Gas Emissions Disclosures (Proposed amendments to IFRS S2) |
CL_26June2025 | 26 June 2025 |
|
IFRS Foundation Exposure Draft: Proposed amendments to the IFRS Foundation Due Process Handbook |
CL_28March2025 | 28 March 2025 |
|
IASB Request for Information IASB/RFI/2023/2 Post-implementation Review of IFRS 15 Revenue from Contracts with Customers |
CL_27October2023 | 27 October 2023 |
|
IASB Request for Information RFI/2023/1 Post-implementation Review of IFRS 9 Financial Instruments-Impairment |
CL_27September2023 | 27 September 2023 |
|
ISSB Request for Information Consultation on Agenda Priorities • Click here for MASB Joint Letter with other National Standard-Setters to the ISSB |
CL_1September2023 | 1 September 2023 |
|
ISSB Exposure Draft ISSB/ED/2023/1 Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates |
CL_9August2023 | 9 August 2023 |
|
(a) ISSB Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (b) ISSB Exposure Draft IFRS S2 Climate-related Disclosures |
CL_29July2022 | 29 July 2022 |
|
Post-implementation Review of IFRS 9 – Classification and Measurement |
CL_27January2022 | 27 January 2022 |
|
IASB Request for Information: Third Agenda Consultation |
CL_27September2021 | 27 September 2021 |
|
IFRS Foundation Exposure Draft ED/2021/5 Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards |
CL_29July2021 | 29 July 2021 |
|
Request for Information: Post-implementation Review - IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities |
CL_10May2021 | 10 May 2021 |
|
IFRS Foundation Consultation Paper on Sustainability Reporting |
CL_31December2020 | 31 December 2020 |
|
IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard |
CL_27October2020 | 27 October 2020 |
|
Draft SMEIG Q&A 35.1 Section 35 Transition to the IFRS for SMEs, Issue 1—Application of the undue cost or effort exemption for investment property on transition to the IFRS for SMEs Standard |
CL_7October2019 | 7 October 2019 |
| IFRS Foundation: Proposed amendments to the IFRS Foundation Due Process Handbook | CL_29July2019 | 29 July 2019 |
| Request for Information: Post-implementation Review – IFRS 13 Fair Value Measurement | CL_18September2017 | 18 September 2017 |
| Exposure Draft Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation Constitution | CL_12August2016 | 12 August 2016 |
| Request for Views – 2015 Agenda Consultation | CL_30 December 2015 | 30 December 2015 |
| IFRS Foundation Trustees’ Request for Views – Review of Structure and Effectiveness: Issues for the Review | CL_23 November 2015 | 23 November 2015 |
|
IASB Request for Information: Post-implementation Review: IFRS 3 Business Combinations |
30 May 2014 |
|
|
IASB Request for Information: Rate Regulation |
10 June 2013 |
|
|
IFRS Foundation: Proposal to Establish an Accounting Standards Advisory Forum |
21 December 2012 |
|
|
IASB Request for Information: Post-implementation Review: IFRS 8 Operating Segments |
16 November 2012 |
|
|
IASB Request for Information: Comprehensive Review of IFRS for SMEs |
14 November 2012 |
|
|
IFRS Foundation: Drafting Review of IFRS Foundation Constitution |
23 October 2012 |
|
|
IFRS Foundation: IASB and IFRS Interpretations Committee Due Process Handbook |
5 September 2012 |
|
|
SMEIG Draft Q&A: IFRS for SMEs Section 11, Issue 1 – Fallback to IFRS 9 Financial Instruments IFRS for SMEs Section 30, Issue 1 – Recycling of cumulative exchange differences on disposal of a subsidiary |
31 January 2012 |
|
|
IASB Agenda Consultation 2011 |
30 November 2011 |
|
|
SMEIG Draft Q&A: IFRS for SMEs Section 1, Issue 2 - Captive insurance subsidiaries IFRS for SMEs Section 1, Issue 3 - Interpretation of ‘traded in a public market’ IFRS for SMEs Section 1, Issue 4 - Investment funds with only a few participants |
15 June 2011 |
|
|
IFRS for SMEs, SMEIG Draft Q&A, Section 1, Issue 1 |
4 April 2011 |
|
|
IFRS Foundation: Status of Trustees’ Strategy Review |
24 Feb 2011 |
|
|
Request for views on Effective Dates and Transition Methods |
31 Jan 2011 |
|
|
IFRS Foundation: The Annual Improvement Process: Proposals to Amend the Due Process Handbook for the IASB |
30 November 2010 |
|
|
IASB Request for Information ('Expected Loss Model') Impairment of Financial Assets: Expected Cash Flow Approach |
1 September 2009 |
|
|
IASC Foundation Review of the Constitution Identifying issues for Part 2 of the Review |
31 March 2009 |
|
|
IASC Foundation Review of the Constitution – Public Accountability and the Composition of the IASB – proposal for change |
19 September 2008 |
|
|
IASB's request for views on FASB Proposal to Improve Guidance on Fair Value Measurements and Impairments. |
N/A |
N/A |
|
Field Testing of ED on IFRS for SMEs |
N/A |
N/A |
