Displaying 1-16 of 16 results
ICAEW REP 095/25 Tentative Agenda Decision Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18)
- 25 Nov 2025
- PDF (226kb)
A representation dated 25 November 2025 to a consultation published by the IFRS Interpretations Committee on 26 September 2025.
ICAEW REP 087/25 Post-Implementation Review of IFRS 16 Leases
- 13 Oct 2025
- PDF (302kb)
A representation dated 13 October 2025 to a consultation published by International Accounting Standards Board (IASB) on 17 June 2025.
ICAEW REP 028/25 Proposed amendment to the IFRS Foundation Due Process Handbook
- 02 Apr 2025
- PDF (173kb)
A representation dated 27 March 2025 to a consultation published by the IFRS Foundation on 19 December 2024.
ICAEW REP 027/25 Provisions - Targeted Improvements: proposed amendments to IAS 37
- 06 Mar 2025
- PDF (297kb)
A representation dated 6 March 2025 to a consultation published by International Accounting Standards Board on 12 November 2024.
ICAEW REP 004/25 Exposure draft - Equity method of accounting - IAS 28 Investments in associates and joint ventures
- 21 Jan 2025
- PDF (293kb)
A representation dated 20 January 2025 to a consultation published by the International Accounting Standards Board on 19 September 2024.
ICAEW REP 080/24 Climate related and other uncertainties in the financial statements
- 26 Nov 2024
- PDF (195kb)
A representation dated 26 November 2024 to a consultation published by International Accounting Standards Board on 31 July 2024.
ICAEW REP 079-24 Amendments to IFRS 19 Subsidiaries without public accountability disclosures
- 25 Nov 2024
- PDF (190kb)
A representation dated 25 November 2024 to a consultation published by the IASB on 30 July 2024.
ICAEW REP 062/24 Contracts for renewable electricity
- 07 Aug 2024
- PDF (255kb)
A representation dated 7 August 2024 to a consultation published by IASB on 8 May 2024.
ICAEW REP 059-24 Business Combinations - Disclosures, Goodwill and Impairment
- 18 Jul 2024
- PDF (367kb)
A representation dated 15 July 2024 to a consultation published by IASB on 14 March 2024.
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.
Displaying 1-16 of 16 results