Request for Comment and Submissions

Request for Comment and Submissions

Together with lean accounting and auditing standards and an ever-changing regulatory landscape, companies often struggle with the accounting and financial reporting requirements of non-recurring business activities.

Open for Comment (New)

Comments are to be submitted to or 

Exposure Draft ED

Business Combinations—Disclosures, Goodwill and Impairment, and the accompanying Business Combination

Due Date

17 May 2024

Exposure Draft IASB-ED-2023-5 (PDF, 262KB)

Financial Instruments with Characteristics of Equity—Proposed amendments to IAS 32, IFRS 7 and IAS 1, and the accompanying Basis for Conclusions (PDF, 291KB) and Illustrative Examples and Implementation Guidance

Due Date

2 Feb 2024



FRASC Comment letter Proposed International Standard on Auditing 240 (Revised): The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements.

Due Date

June 5, 2024