IASB comment letters

PwC comments on proposed revisions to the IASB's conceptual framework

11/25/15

PwC generally supports the revisions to the IASB's conceptual framework, but suggests some clarifications.

PwC comments on the presentation of intragroup transactions

11/23/15

PwC believes that the agenda decision goes beyond clarifying or explaining the requirements of IFRS 5.

PwC comments on classification of the liability for prepaid cards

11/23/15

PwC agrees with the Committee’s conclusion that this item should not be taken onto its agenda.

PwC comments on the proposed deferral of the effective date of IFRS 15

07/08/15

PwC supports the proposed one-year deferral of the effective date of IFRS 15, Revenue from Contracts with Customers.

PwC comments on IASB's IAS 7 proposed amendment under disclosure initiative

04/27/15

In our letter, we explain our views on an entity’s financing activities and liquidity disclosures, and IFRS Taxonomy.

PwC comments on IASB's proposed amendments to share-based payment standard

04/13/15

In our letter, we explain our views on net settled awards, measurement of cash settled awards, and transition guidance.

PwC comments on proposals for measuring quoted investments at fair value

02/02/15

PwC agrees that the unit of account should be the investment as a whole.

PwC comments on the IASB's discussion paper on rate regulation

01/20/15

PwC supports the IASB's going forward with a project on reporting the financial effects of rate regulation.

PwC Comments on IFRS IC tentative agenda decision: IFRIC 21 - Levies

11/11/14

PwC agrees with the Committee's decision not to take this item onto its agenda.

PwC comments on the IASB's discussion paper on accounting for macro hedging

10/28/14

PwC does not support an accounting model with a scope focused on Dynamic Risk Management as explored in the IASB paper.