Comment Letters（ASBJ）｜Accounting Standards Board of Japan : Financial Accounting Standards Foundation

Comment Letters

Comments to the IASB

2023/9/26	Comments on the Request for Information PIR of IFRS9 ― Impairment
2023/7/3	Comments on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)
2023/3/7	Comments on the Exposure Draft International Tax Reform—Pillar Two Model Rules（Proposed amendment to IAS12）
2022/5/16	Comments on Lessor Forgiveness of Lease Payments (IFRS 9 Financial Instruments and IFRS 16 Lease)
2022/3/22	Comments on the Exposure Draft Supplier Finance Arrangements（Proposed amendments to IAS 7 and IFRS 7）

Comments to the IFRS Foundation

2016/9/15	Comment on Exposure Draft – Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation Constitution
2015/11/30	Comment on IFRS Foundation Request for Views “Trustees’ Review of Structure and Effectiveness: Issues for the Review”
2012/12/17	Comments on the Invitation to Comment “Proposal to Establish an Accounting Standards Advisory Forum”
2012/9/5	Comments on the Invitation to Comment “IASB and IFRS Interpretations Committee Due Process Handbook”
2011/1/31	IFRS Interpretation Committee Review

Comments to the FASB

2019/10/11	Comments on the FASB’s Invitation to Comment “Identifiable Intangible Assets and Subsequent Accounting for Goodwill”
2015/10/23	Comments on FASB’s Proposed Accounting Standards Update ” Principal versus Agent Considerations (Reporting Revenue Gross versus Net) – Revenue from Contracts with Customers (Topic 606)”
2015/7/3	Comment on FASB’s Proposed Accounting Standards Update “Identifying Performance Obligations and Licensing – Revenue from Contracts with Customers (Topic 606)”
2015/5/29	Comment on FASB’s Proposed Accounting Standards Update “Deferral of the Effective Date – Revenue from Contracts with Customers (Topic 606)”
2014/8/29	Comment on FASB’s ED, Conceptual Framework for Financial Reporting (Chapter 8: Notes to Financial Statements)

Comments to the EFRAG

2021/7/30	Comments on the EFRAG’s Discussion Paper “Accounting for Crypto-assets (Liabilities)”
2018/5/23	Comments on EFRAG’s Discussion Paper “Equity Instruments-Impairment and Recycling”
2014/6/17	Comment on EFRAG Short Discussion Series The equity method: a measurement basis or one-line consolidation?
2014/6/17	Comment on EFRAG Research Paper The role of the business model in financial statements
2013/1/18	Comment on Discussion Paper Towards a Disclosure Framework for the Notes

Others

2023/9/15	Comments on the IOSCO’s Consultation Paper “Consultation on Goodwill”
2006/5/19	Comments on the Discussion Paper “Measurement Bases for Financial Accounting-Measurement on Initial Recognition”