IAS 16 Amendments - Proceeds before Intended Use

Completed
Concluded

Exposure draft consultation

21/08/2017
CL 001 - ASCG - EFRAG DCL on ED-2017-4.pdf
Comment Letter Received
06/10/2017
CL 002 - SEAG - EFRAG DCL on ED-2017-4.pdf
Comment Letter Received
11/10/2017
CL 003 - FRC - EFRAG DCL on ED-2017-4.pdf
Comment Letter Received
12/10/2017
CL 004 - ESMA - EFRAG DCL on ED-2017-4.pdf
Comment Letter Received
12/10/2017
CL 005 - DASB - EFRAG DCL on ED-2017-4.pdf
Comment Letter Received
13/10/2017
CL 006 - ICAEW - EFRAG DCL on ED 2017-4.pdf
Comment Letter Received
16/10/2017
CL 007 - OIC - EFRAG DCL on ED 2017-4.pdf
Comment Letter Received
17/10/2017
CL 008 - FAR - EFRAG DCL on ED 2017-4.pdf
Comment Letter Received
17/10/2017
CL 009 - ICAC - EFRAG DCL on ED 2017-4.pdf
Comment Letter Received
20/10/2017
CL 010 - ANC - EFRAG DCL on ED 2017-4.pdf
Comment Letter Received
20/10/2017
CL 011 - BusinessEurope - EFRAG DCL on ED 2017-4.pdf
Comment Letter Received
23/10/2017
CL 012 - IEAF - EFRAG DCL on ED 2017-4.pdf
Comment Letter Received
05/07/2017
Draft Comment Letter on IASB ED-2017-4 Property, Plant and Equipment - Proceeds before Intended Use.pdf
Draft comment letter
10/11/2017
Final Comment Letter on IASB ED-2017-4.pdf
Comment Letter

Endorsement consultation

15/07/2020
CL 001 DEA - OIC.pdf
Comment Letter Received
08/09/2020
CL 002 DEA - ICAEW.pdf
Comment Letter Received
17/09/2020
CL 003 DEA - ICAC.pdf
Comment Letter Received
25/06/2020
DEA - PPE Proceeds before Intended Use.pdf
Draft endorsement advice
25/06/2020
Invitation to comment on DEA for IAS 16 amendment.pdf
Draft endorsement advice