Consultation documents open for comment

This page lists all documents that are currently open for comment, in order of comment deadline (earliest first).

Consultation document

Request for Information on Post-implementation Review of IFRS 16 Leases

Deadline : 31st August, 2025

Tentative Agenda Decision on Embedded Prepayment Option (IFRS 9)

Deadline : 25th August, 2025

Tentative Agenda Decision on Determining and Accounting for Transaction Costs (IFRS 9)

Deadline : 25th August, 2025

Tentative Agenda Decision on Updates to Committee’s agenda decisions for IFRS 18

Deadline : 25th August, 2025