2017

2017/10/19	Comments on IASB’s Exposure Draft “Property, Plant and Equipment — Proceeds before Intended Use (Proposed amendments to IAS 16)”
2017/10/2	Comments on the IASB’s DP “Disclosure Initiative – Principles of Disclosure”
2017/9/22	Comment on Request for Information Post-implementation Review IFRS13
2017/8/21	Comments on the the IFRS Interpretations Committee’s tentative agenda decision “IAS 28 Investments in Associates and Joint Ventures — Acquisition of an associate or joint venture from an entity under common control”
2017/8/21	Comments on the the IFRS Interpretations Committee’s tentative agenda decision “IAS 37 Provisions, Contingent Liabilities and Contingent Assets — Costs considered in assessing whether a contract is onerous”
2017/8/21	Comments on the IFRS Interpretations Committee’s tentative agenda decision “IFRS 3 Business Combinations — Acquisition of a group of assets that does not constitute a business”
2017/7/31	Comments on IASB’s Exposure Draft “Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)”
2017/5/24	Comments on IASB’s Exposure Draft “Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)”
2017/5/22	Comments on the the IFRS Interpretations Committee’s tentative agenda decision “IAS 12 Income Taxes—Interest and penalties related to income taxes”
2017/5/22	Comments on the the IFRS Interpretations Committee’s tentative agenda decision “IFRS 9 Financial Instruments—Modifications or exchanges of financial liabilities that do not result in derecognition”
2017/5/22	Comments on the IFRS Interpretations Committee’s tentative agenda decision “IFRS 1 First-time Adoption of International Financial Reporting Standards —Subsidiary as a first-time adopter”
2017/4/12	Comments on IASB’s Exposure Draft “Annual Improvements to IFRSs 2015-2017 Cycle”
2017/1/27	Comments on the IFRS Interpretations Committee’s tentative agenda decision “IAS 28 Investments in Associates and Joint Ventures—Fund Manager’s Assessment of Significant Influence”