Asian-Oceanian Standard-Setters Group (AOSSG)

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Submissions to IASB

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Below are the submissions from the AOSSG to the IASB is response to exposure drafts and other consultation documents.

2016

Title
Date

Comments on IASB Exposure Draft ED/2016/1 Definition of a Business and Accounting for Previously Held Interests

31 Oct 2016

Comments on IASB Exposure Draft ED/2015/9 Transfers of Investment Property: Proposed amendment to IAS 40

21 Mar 2016

Comments on IASB Exposure Draft ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements

4 Mar 2016

Comments on IASB Exposure Draft ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts

23 Feb 2016

Comments on Draft IFRIC Interpretation 2015/1 Uncertainty over Income Tax Treatments

19 Jan 2016

2015

Title
Date
Comments on IASB Request for Views: 2015 Agenda Consultation

31 Dec 2015

Comments on IASB ED/2015/3 Conceptual Framework for Financial Reporting, including Appendix III for a separate comment letter on the ED from the AOSSG Islamic Finance Working Group

4 Dec 2015

Comments on IASB ED/2015/6 Clarifications to IFRS 15

13 Nov 2015

Comments on IASB ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28

13 Oct 2015

Comments on addressing the consequences arising from different effective dates of IFRS 9 and the upcoming insurance standard

16 Sep 2015

Comments on IASB ED/2015/2 Effective Date of IFRS 15

9 Jul 2015

Comments on IASB ED/2015/1 Classification of Liabilities (Proposed amendments to IAS 1)

11 Jun 2015

Comments on IASB ED/2014/6 Disclosure Initiative: Proposed amendments to IAS 7

17 Apr 2015

Comments on IASB DP/2014/2 Reporting the Financial Effects of Rate Regulation

27 Jan 2015

Comments on IASB ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value

16 Jan 2015

2014

Title
Date

Comments on IASB ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Losses

19 Dec 2014

Comments on IASB DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro

19 Dec 2014

Comments on IASB ED/2014/1 Disclosure Initiative: Proposed Amendments to IAS 1

28 Jul 2014

Comments on IASB Request for Information Post-Implementation Review of IFRS 3 Business Combinations

22 Jul 2014

Revised comments on IASB ED/2013/9 IFRS for SMEs: Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities

9 Apr 2014

Comments on IASB Discussion Paper ED/2013/1 Equity Method in Separate Financial Statements

7 Feb 2014

Comments on IASB Discussion Paper DP/2013/1 A Review of the Conceptual Framework for Financial Reporting

23 Jan 2014

2013

Title
Date

Comments on IASB ED/2013/8 Agriculture: Bearer Plants

4 Nov 2013

Comments on IASB ED/2013/7 Insurance Contracts

28 Oct 2013

Comments on IASB ED/2013/6 Leases

4 Oct 2013

Comments on IASB ED/2013/4 Defined Benefit Plans: Employee Contributions

25 Jul 2013

Comments on IASB ED/2013/3 Financial Instruments: Expected Credit Losses

10 Jul 2013

Comments on IASB ED/2012/7 Acquisition of an Interest in a Joint Operation

24 Apr 2013

Comments on IASB ED/2012/4 Classification and Measurement: Limited Amendments to IFRS 9

4 Apr 2013

Comments on IASB ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation

2 Apr 2013

Comments on IASB ED/2012/3 Equity Method: Share of Other Net Asset Changes

22 Mar 2013

Comments on IASB ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets

19 Mar 2013

2012

Title
Date

Comments on IASB Request for Information Comprehensive Review of the IFRS for SMEs

11 Dec 2012

Comments on IASB Request for Information Post-implementation Review: IFRS 8 Operating Segments

7 Dec 2012

Comments on IASB Exposure Draft ED/2011/6 Revenue from Contracts with Customers

20 Mar 2012

Comments on IASB Exposure Draft ED/2011/4 Investment Entities

4 Jan 2012

2011

Title
Date

Comments on IASB’s Request for Views Agenda Consultation 2011

30 Nov 2011

Comments on IASB Exposure Draft ED/2011/3 Mandatory Effective Date of IFRS 9

20 Oct 2011

AOSSG’s Preliminary Observations on IASB’s Emissions Trading Schemes Project

4 Jul 2011

Comments on IASB Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities

28 Apr 2011

Comments on IASB Supplement to Exposure Draft ED/2009/12 Financial Instruments: Impairment

1 Apr 2011

Comments on ED/2010/13 Hedge Accounting

9 Mar 2011

Comments on IASB’s request for views on Effective Date and Transition Method

31 Jan 2011

Comments on IASB Staff Draft of Exposure Draft 'Financial Statement Presentation'

5 Jan 2011

2010

Title
Date
Comments on IASB ED/2010/9 Leases

14 Dec 2010

Comments on IASB’s Project on Consolidated Financial Statements

14 Dec 2010

Comments on the staff draft of the forthcoming IFRS on Fair Value Measurement

13 Dec 2010

Comments on IASB ED/2010/8 Insurance Contracts

30 Nov 2010

Comments on IASB ED/2010/6 Revenue from Contracts with Customers

22 Oct 2010

Comments on IASB Request for comments on FASB Financial Instruments ED

28 Sep 2010

Comments on IASB ED/2010/4 Fair Value Option for Financial Liabilities

16 Jul 2010

Comments on IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment

30 Jun 2010