Consultation documents open for comment

Tentative Agenda Decision on Assets that Generate a Return Individually and Largely Independently of an Entity’s Other Resources (IFRS 18)

Tentative Agenda Decision on Estimating Residual Value (IAS 16)

Tentative Agenda Decision on Sale of Equity Investments Measured at Fair Value through Other Comprehensive Income (IFRS 9)

Request for Information on Post-implementation Review of IFRS 9 - Hedge Accounting issued by the IASB