Dear Sir/Madam,
Sub: IASB Documents for Public Comments
As you are kindly aware, that the existing Accounting Standards (AS) and the Indian Accounting Standards (Ind AS) are based on the IAS/IFRS issued by the International Accounting Standards Board (IASB). The IASB, before issuing the new/amendments to IASs/IFRSs, issues the Exposure Drafts for public comments. The Accounting Standards Board (ASB) with the aim to provide an opportunity to the various stakeholders in India to raise their concerns at the Exposure Draft stage itself so that these concerns are appropriately addressed, invites comments on the Exposure Drafts issued by the IASB. At present the following documents issued by IASB are open for comments:
Sub: IASB Documents for Public Comments
As you are kindly aware, that the existing Accounting Standards (AS) and the Indian Accounting Standards (Ind AS) are based on the IAS/IFRS issued by the International Accounting Standards Board (IASB). The IASB, before issuing the new/amendments to IASs/IFRSs, issues the Exposure Drafts for public comments. The Accounting Standards Board (ASB) with the aim to provide an opportunity to the various stakeholders in India to raise their concerns at the Exposure Draft stage itself so that these concerns are appropriately addressed, invites comments on the Exposure Drafts issued by the IASB. At present the following documents issued by IASB are open for comments:
(i)
Equity
Method in Separate Financial Statements (Proposed amendments to IAS 27) (Last date for sending comments: January 20,
2014)
(ii) Annual Improvements to IFRSs 2012–2014 Cycle (Last date for sending comments: January 28, 2014)
The text of the Exposure Drafts is available at the following links on the web-site of the Institute:
(ii) Annual Improvements to IFRSs 2012–2014 Cycle (Last date for sending comments: January 28, 2014)
The text of the Exposure Drafts is available at the following links on the web-site of the Institute:
- http://www.ifrs.org/Current-Projects/IASB-Projects/IAS-27-Separate-Financial-Statements/Exposure-Draft-December-2013/Documents/Equity-Method-in-Separate-Financial-Statements-December-2013.pdf
- http://www.ifrs.org/Current-Projects/IASB-Projects/Annual-Improvements/Exposure-Draft-December-2013/Documents/Exposure-Draft-Annual-Improvements-2012-2014-December-2013.pdf
A copy each of the
abovementioned documents are enclosed herewith. May we request you to kindly
send your views and suggestions on the Exposure Drafts on or before the above
mentioned dates, to the Secretary, Accounting Standards Board, The Institute of
Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha
Marg, New Delhi-110002. Comments can also be sent by e-mail at asb@icai.in or commentsasb@icai.in.
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