ICPAU Comment Letters to IASB Submitted by admin on 19 May 2020 Attachment Size ICPAU's Comments on the Exposure Draft and comment letters—Lack of Exchangeability.pdf 572.22 KB ICPAU's Comments on the Discussion Paper Business Combinations under common control.pdf 1 MB ICPAU's Comments on the Proposed Ammendments to the IFRS Foundations Constitution.pdf 810.66 KB ICPAU's Comments on Exposure Draft Regulatory Assets & Regulatory Liabilities.pdf 583.7 KB Exposure Draft on Covid-19-Related Rent Concessions.pdf 98.31 KB Interest Rate Benchmark Reform-Phase 2 Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16.pdf 78.31 KB Tentative Agenda Decision and Comment Letters_ Deferred Tax Related to an investment in a subsibidiary (IAS 12).pdf 74.4 KB Tentative Agenda Decision and Comment Letters_ Sale and Leaseback with Variable Payments.pdf 80.9 KB AMENDMENT TO IAS 37 PROVISIONS.pdf 97.71 KB ICPAU comments on Definition of Materiality.pdf 1016.5 KB ICPAU's comments on the IASB's Third Agenda Consultation.pdf 178.8 KB ICPAU's Comments on the Exposure Draft and comment letters - Non-current Liabilities with Covenants.pdf 861.68 KB ICPAU's Comments on the Exposure Draft Supplier Finance Arrangements - Proposed Amendments to IAS 7 and IFRS 7.pdf 823.55 KB ICPAU's Comment Letter on the Exposure Draft and comment letters Third edition of the IFRS for SMEs Accounting Standard.pdf 2.97 MB