Displaying 1-27 of 27 results
ICAEW REP 032/24 Financial Instruments with Characteristics of Equity
- 28 Mar 2024
- PDF (293kb)
A representation dated 28 March 2024 to a consultation published by IASB on 29 November 2023.
ICAEW REP 109/23 Post-implementation review of IFRS 15 - Revenue from Contracts with Customers
- 30 Oct 2023
- PDF (215kb)
A representation dated 27 October 2023 to a consultation published by IASB on 29 June 2023.
ICAEW REP 098/23 Post-Implementation Review of IFRS 9 - Impairment
- 02 Oct 2023
- PDF (213kb)
A representation dated 27 September 2023 to a consultation published by IASB on 30 May 2023.
ICAEW REP 067/23 Amendments to classification measurement of financial instruments
- 07 Jul 2023
- PDF (307kb)
A representation dated 7 July 2023 to a consultation published by IASB in March 2023.
ICAEW REP 024/23 International Tax Reform - Pillar Two: model rules proposed amendments to IAS 12
- 04 May 2023
- PDF (200kb)
A representation dated 10 March 2023 to a consultation published by IASB on 9 January 2023.
ICAEW REP 018/23 Exposure draft - Third edition of the IFRS for SMEs accounting standard
- 08 Mar 2023
- PDF (339kb)
A representation dated 7 March 2023 to a consultation published by IASB in September 2022.
ICAEW REP 010/23 Tentative agenda decision: Definition of a lease - substitution rights (IFRS 16)
- 06 Feb 2023
- PDF (151kb)
A response dated 6 February 2023 to a consultation published by IASB on 29 November 2022.
ICAEW REP 034/22 Negative Low Emission Vehicle Credits
- 12 Apr 2022
- PDF (116kb)
A response dated 12 April 2022 to a consultation published by the IASB on 10 February 2022.
ICAEW REP 031/22 Supplier Finance Arrangements - Proposed amendments to IAS7 and IFRS7
- 25 Mar 2022
- PDF (370kb)
A response dated 25 March 2022 to a consultation published by the IASB in November 2021.
ICAEW REP 024/22 Non-current liabilities with covenants
- 28 Feb 2022
- PDF (385kb)
A response dated 28 February 2022 to a consultation published by the IASB in November 2021.
ICAEW REP 005/22 Subsidiaries without Public Accountability Disclosures
- 31 Jan 2022
- PDF (353kb)
A response dated 31 January 2022 to a consultation published by IASB in July 2021.
ICAEW REP 118/21 Management commentary
- 16 Dec 2021
- PDF (214kb)
A response dated 15 December 2021 to a consultation published by IASB in May 2021.
ICAEW REP 112/21 Cash received via electronic transfer as settlement for a financial asset (IFRS 9)
- 25 Nov 2021
- PDF (113kb)
A response dated 25 November 2021 to a consultation published by IASB in September 2021.
ICAEW REP 104/21 Disclosure requirements in IFRS standards – a pilot approach – proposed amendments to IFRS 13 and IAS 19
- 05 Nov 2021
- PDF (304kb)
A response dated 5 November 2021 to a consultation published by IASB in March 2021.
ICAEW REP 92/21 Third IASB Agenda
- 28 Sep 2021
- PDF (231kb)
A response dated 27 September 2021 to a consultation published by IASB in March 2021.
ICAEW REP 91/21 Initial application of IFRS 17 and IFRS 9 - comparative information
- 28 Sep 2021
- PDF (182kb)
A response dated 27 September 2021 to a consultation published by IASB in July 2021.
ICAEW 82/21 DP 2020/2 Business combinations under common control
- 06 Sep 2021
- PDF (366kb)
A response dated 1 September 2021 to a consultation published by IASB in November 2020.
ICAEW REP 49/21 Post implementation review, IFRS 10 consolidated financial statements, IFRS 11 joint arrangements, IFRS 12 disclosure of interests in other entities
- 13 May 2021
- PDF (320kb)
A response dated 10 May 2021 to a consultation published by IASB on December 2020.
ICAEW REP 32/21 Lease liability in a sale and leaseback-proposed amendments to IFRS 16
- 01 Apr 2021
- PDF (225kb)
A response dated 29 March 2021 to a consultation published by IASB in November 2020.
ICAEW REP 23/21 Covid-19-related rent concessions beyond 30 June 2021 - proposed amendments to IFRS 16
- 01 Mar 2021
- PDF (121kb)
A response dated 25 February 2021 to a consultation published by IASB in February 2021.
ICAEW REP 18/21 Classification of debt with covenants as current or non-current (IAS 1)
- 15 Feb 2021
- PDF (105kb)
A response dated 11 February 2021 to a consultation published by IFRS in December 2020.
ICAEW REP 115/20 Business Combinations - Goodwill and impairment
- 22 Dec 2020
- PDF (286kb)
A response dated 21 December 2020 to a consultation published by IASB in March 2020.
ICAEW REP 103/20 Comprehensive review of the IFRS for SMEs standard
- 03 Nov 2020
- PDF (226kb)
A response dated 3 November 2020 to a consultation published by IASB on 28 January 2020.
ICAEW REP 75/20 ED2019-7 General presentation and disclosures
- 05 Oct 2020
- PDF (330kb)
A response dated 30 September 2020 to a consultation published by IASB in December 2019.
ICAEW REP 32/20 Classification of liabilities as current or non-current deferral of effective date (proposed amendments to IAS 1)
- 02 Jun 2020
- PDF (131kb)
A response dated 2 June 2020 to a consultation published by IASB in May 2020.
ICAEW REP 27/20 ED2020-1 Interest rate benchmark reform - phase 2
- 21 May 2020
- PDF (422kb)
A response dated 22 May 2020 to a consultation published by IASB in April 2020.
ICAEW REP 24/20 Covid-19-related rent concessions : proposed amendments to IFRS 16
- 11 May 2020
- PDF (203kb)
A response dated 8 May 2020 to a consultation published by IASB in April 2020.
Displaying 1-27 of 27 results