IASB comment letters

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


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

PwC comments on the presentation of intragroup transactions


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


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


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


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


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


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


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

PwC comments on the IASB deferred tax assets for unrealized losses proposal


PwC is concerned that the proposed amendments are too detailed and introduce new complexity to a straightforward issue.

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


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