Comments to the IASB

2026/9/7	Comments on the Tentative Agenda Decision Relating to the Classification of Income and Expenses from Cash and Cash Equivalents (IFRS18)
2026/9/7	Comments on the Tentative Agenda Decision Relating to the Classification of Income and Expenses when an Entity Has a Main Business Activity of Providing Financing to Customers (IFRS18)
2026/9/7	Comments on the Tentative Agenda Decision Relating to the Assessment of Specified Main Business Activities for a Manufacturer-Lessor (IFRS18)
2026/6/23	The ASBJ sends follow-up letter to the IASB regarding the Equity Method Project
2026/4/20	Comments on the Exposure Draft Amendment to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS28)
2026/2/6	Comments on the Tentative Agenda Decision Relating to the Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18)
2026/2/6	Comments on the Tentative Agenda Decision Relating to the Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18)