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Public Consultation

2024 ASC Consultations

Status

Closed

Closed - Comment letter

Topic

Accounting standards (ASC)

17 January 2025

Contains the 2024 consultation documents issued by the International Accounting Standards Board (IASB).

ASC consultations

Title	ASC due date	Comment letters, if any
Exposure Draft ED/2023/5 [PDF, 262 KB] Financial Instruments with Characteristics of Equity—Proposed amendments to IAS 32, IFRS 7 and IAS 1, and the accompanying Basis for Conclusions [PDF, 291 KB] and Illustrative Examples and Implementation Guidance [PDF, 183 KB]	2 Feb 2024	2024 ASC Submissions
Exposure Draft ED/2024/1 [PDF, 281 KB] Business Combinations—Disclosures, Goodwill and Impairment, and the accompanying Basis for Conclusions [PDF, 233 KB]	17 May 2024	2024 ASC Submissions
Exposure Draft ED/2024/3 [PDF, 186 KB] Contracts for Renewable Electricity	24 Jun 2024	2024 ASC Submissions
Exposure Draft ED/2024/4 [PDF, 178 KB] Translation to a Hyperinflationary Presentation Currency	10 Sep 2024	-
Exposure Draft ED/2024/5 [PDF, 207 KB] Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures	30 Sep 2024	2024 ASC Submissions
Exposure Draft ED/2024/6 [PDF, 207 KB] Climate-related and Other Uncertainties in the Financial Statements	30 Sep 2024	2024 ASC Submissions
Exposure Draft ED/2024/7 [PDF, 270 KB] Equity Method of Accounting—IAS 28 Investments in Associates and Joint Ventures (revised 202x), and the accompanying Basis for Conclusions [PDF, 295 KB]	25 Nov 2024	2025 ASC submissions