Comment Letters

Comments to the IASB

 2021/11/30 Comments on the IASB’s Exposure Draft “Management Commentary”
 2021/9/27 Comments on the IASB’s Exposure Draft “Initial Application of IFRS 17 and IFRS 9— Comparative Information (Proposed amendment to IFRS 17)”
 2021/9/17 Comments on the IASB’s Request for Information “Third Agenda Consultation”
 2021/8/18 Comments on the IASB’s Exposure Draft “Regulatory Assets and Regulatory Liabilities”
 2021/8/12 Comments on the IASB’s Discussion Paper “Business Combinations under Common Control”

Comments to the IFRS Foundation

 icon-angle-right 2021/9/2 Letter from the IFRS Council of Japan to the Chair of the Board of Trustees of the IFRS Foundation
 icon-angle-right 2021/7/16 Comments on the IFRS Foundation Exposure Draft on Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards
 icon-angle-right 2020/11/30 Comments on the IFRS Foundation Consultation Paper on Sustainability Reporting
 icon-angle-right 2016/9/15 Comment on Exposure Draft – Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation Constitution
 icon-angle-right 2015/11/30 Comment on IFRS Foundation Request for Views “Trustees’ Review of Structure and Effectiveness: Issues for the Review”

Comments to the FASB

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

Comments to the EFRAG

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

Others

 icon-angle-right 2006/5/19 Comments on the Discussion Paper “Measurement Bases for Financial Accounting-Measurement on Initial Recognition”

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