KPMG responses to consultations

IASB Board | Exposure Draft — Financial Instruments with Characteristics of Equity – Proposed amendments to IAS 32, IFRS 7 and IAS 1 (PDF 404KB)

28 March 2024

Global Reporting Initiative | Exposure Drafts — Climate Change and Energy (PDF 156 KB)

28 February 2024

IFRS Interpretations Committee | Tentative Agenda Decision — Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8) (PDF 191 KB)

5 February 2024

EFRAG | Draft EFRAG — IG 1: Materiality assessment implementation guidance, IG 2: Value chain implementation guidance, IG 3: Detailed ESRS datapoints implementation guidance (PDF 200 KB)

2 February 2024

IFRS Interpretations Committee | Tentative Agenda Decision — Climate-related Commitments IAS 37 (PDF 148 KB)

1 February 2024

IAASB Board | Exposure Draft — Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conforming and Consequential Amendments to Other IAASB Standards (PDF 561 KB)

IASB Board | Exposure Draft — Annual Improvements to IFRS Accounting Standards – Volume 11 (PDF 176KB)

1 December 2023

IASB Board | Request for Information — Post-implementation Review – IFRS 15 Revenue from Contracts with Customers (PDF 260KB)

26 October 2023

ISSB Board | Proposed IFRS Taxonomy — IFRS Sustainability Disclosure Taxonomy (PDF 161 KB)

3 October 2023

IASB Board | Request for Information —  Post-implementation Review of IFRS 9 Impairment (PDF 234 KB)

27 September 2023

ISSB Board | Request for Information — Consultation on Agenda Priorities (PDF 276 KB)

1 September 2023

IAASB Board | Exposure Draft — Proposed International Standard on Auditing 570 (Revised), Going Concern (PDF 396 KB)

23 August 2023

ISSB Board | Exposure Draft — Methodology for Enhancing the International Applicability of the SASB^® Standards and SASB Standards Taxonomy Updates (PDF 208 KB)

9 August 2023

IVSC Board | Exposure Draft — IVS Exposure Draft for Consultation 2023 (PDF 325 KB)

28 July 2023

IASB Board | Exposure Draft —  Amendments to the Classification and Measurement of Financial Instruments – Proposed amendments to IFRS 9 and IFRS 7 (PDF 336 KB)

18 July 2023

IASB Board | Exposure Draft — International Tax Reform – Pillar Two Model Rules – Proposed amendments to the IFRS for SMEs Standard (PDF 186 KB)

10 July 2023

IAASB Board | Exposure Draft — Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) (PDF 234 KB)

2 May 2023

IAASB Board | Exposure Draft — Proposed International Standard on Auditing 500 (Revised), Audit Evidence (PDF 397 KB)

24 April 2023

IAASB Board | Consultation Paper — The IAASB’s Proposed Strategy and Work Plan for 2024-2027 (PDF 280 KB)

11 April 2023

Greenhouse Gas Protocol | Survey on Need for GHG Protocol Corporate Standards and Guidance Updates (PDF 288 KB)

12 March 2023

IASB Board | Exposure Draft — International Tax Reform – Pillar Two Model Rules – Proposed amendments to IAS 12 Income Taxes (PDF 167 KB)

9 March 2023

IASB Board | Exposure Draft — Third edition of the IFRS for SMEs Accounting Standard (PDF 360 KB)

7 March 2023

IAASB Board | Exposure Draft — Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements, and ISA 260 (Revised), Communication with Those Charged with Governance, as a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs) (PDF 239 KB)

4 October 2022

IFRS Interpretations Committee | Tentative Agenda Decision — Multi-currency Groups of Insurance Contracts (IFRS 17 and IAS 21) (PDF 148KB)

19 August 2022

ISSB Board | Exposure Draft — S1 General Requirements for Disclosure of Sustainability-related Financial Information and Exposure Draft S2 Climate-related Disclosures (PDF 452KB)

29 July 2022

IASB Board | Tentative agenda decision — Lessor Forgiveness of Lease Payments (IFRS 9 and IFRS 16) (PDF 159 KB)

23 May 2022

IASB Board | Exposure Draft — Supplier Finance Arrangements, Proposed amendments to IAS 7 and IFRS 7  (PDF 240 KB)

29 March 2022

IASB Board | Exposure Draft — Non-current Liabilities with Covenants (Proposed amendments to IAS 1) (PDF 254 KB)

21 March 2022

IAASB Board | Exposure Draft — Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (PDF 429 KB)

31 January 2022

IASB Board | Exposure Draft — Subsidiaries without Public Accountability: Disclosures (PDF 302 KB)

31 January 2022

IASB Board | Request for Information — Post-implementation Review of IFRS 9 Classification and Measurement (PDF 242 KB)

28 January 2022

IASB Board | Exposure Draft — Disclosure Requirements in IFRS Standards — A Pilot Approach, Proposed amendments to IFRS 13 and IAS 19 (PDF 347 KB)

12 January 2022

IASB Board | Tentative agenda decision —  Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows) (PDF 213 KB)

24 November 2021

IASB Board | Tentative agenda decision — Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9 Financial Instruments) (PDF 172 KB)

19 November 2021 

IASB Board | Exposure Draft — IFRS Practice Statement Management Commentary (PDF 199 KB)

18 November 2021

IASB Board | Request for Information on the Third Agenda Consultation (PDF 239 KB)

27 September 2021

IASB Board | Exposure Draft — Initial Application of IFRS 17 and IFRS 9 – Comparative Information (PDF 192 KB)

22 September 2021

IASB Board | Exposure draft — Lack of exchangeability (PDF 200 KB)

25 August 2021

IASB Board | Discussion paper — Business Combinations under Common Control (PDF 204 KB)

24 August 2021

IASB Board | Tentative agenda decision — TLTRO III Transactions (IFRS9 and IAS 20) (PDF 79 KB)

16 August 2021

IASB Board | Exposure draft — Regulatory Assets and Regulatory Liabilities (PDF 313 KB)

30 July 2021

IFRS Foundation | Exposure draft  —  Proposed Targeted Amendments to the IFRS Foundation Constitution (PDF 58 KB)

28 July 2021

IAASB | Exposure draft — Proposed Amendments to the IAASB’s International Standards (PDF 181 KB)

24 May 2021

IASB Board | Exposure draft — Request for information on the Post-implementation review of IFRS 10, IFRS 11, and IFRS 12 (PDF 166 KB)

7 May 2021

Accountancy Europe |  Publication — Fraud and Going Concern - Restoring Public Trust in the Financial Reporting Ecosystem: Recommendations to Strengthen the Financial Reporting Ecosystem (PDF 229 KB)

30 April 2021

IESBA | Exposure draft — Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code (PDF 225 KB)

30 April 2021

IVSC Board | Exposure draft — IVS 500 Financial Instruments (PDF 79 KB)

16 April 2021

IASB Board | Exposure draft  — Lease Liability in a Sale and Leaseback (PDF 62KB)

29 March 2021

IASB Board | Exposure draft  — COVID-19 Related rent conessions beyond 30 June 2021 (PDF 51 KB)

25 February 2021

IASB Board | Tentative agenda decision — Hedging Variability in Cash Flows Due to Real Interest Rate (IFRS 9) (PDF 49 KB)

12 February 2021

IASB Board | IFRIC Tentative agenda decision  — Classification of Debt with Covenants as Current or Non-current (IAS 1 Presentation of Financial Statements) (PDF 113 KB)

11 February 2021

IAASB | Discussion paper —  Fraud and going concern in an audit of financial statements (PDF 390 KB)

1 February 2021

IFRS Foundation | Consultation Paper on Sustainability Reporting (PDF 100 KB)

21 December 2020

SASB | Exposure draft – Conceptual Framework and Rules of Procedure (PDF 60KB)

18 December 2020

IASB Board | Discussion Paper DP/2020/1 — Disclosures, Goodwill and Impairment (PDF 182KB)

14 December 2020

IASB Board | IFRIC Tentative agenda decision — Sale and Leaseback of an asset in a single-asset entity (IFRS10 and IFRS 16) (PDF 47 KB)

20 November 2020

IASB Board | Request for information — Second Comprehensive Review of the IFRS for SMEs Standard (PDF 36 KB)

22 October 2020

IAASB | Exposure Draft — ISA 600 (Revised), Special Consideration: Audits of Group Financial Statements (Including the Work of Component Auditors) (PDF 56 KB)

2 October 2020

IASB Board | Exposure Draft ED/2019/7 — General Presentation and Disclosures (PDF 64 KB)

29 September 2020

ESMA | Consultation Paper — Draft guidelines on disclosure requirements under the prospectus regulation (PDF 99 KB)

25 September 2020

IAASB | Consultation Paper — Proposed Non-Authoritative Guidance: Extended External Reporting (EER) Assurance (PDF 104 KB)

13 July 2020

IESBA | Exposure Draft — Proposed Revisions to the Fee-related Provisions of the Code (PDF 81 KB)

4 June 2020

IESBA | Exposure Draft — Proposed Revisions to the Non-Assurance Services Provisions of the Code (PDF 103 KB)

4 June 2020

IASB Board | Exposure Draft ED/2020/3 — Classification of liabilities as current or non-current: Deferral of effective date – Proposed amendment to IAS 1 (PDF 84 KB)

3 June 2020

IASB Board | Exposure Draft ED/2020/1 — Interest Rate Benchmark Reform – Phase 2: Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 (PDF 128 KB)

21 May 2020

IASB Board | IFRIC Tentative agenda decision — Sale and Leaseback with Variable Payments (IFRS 16 Leases) (PDF 59 KB)

13 May 2020

IASB Board | Exposure Draft ED/2020/2 — COVID-19-Related Rent Concessions (PDF 85KB)

7 May 2020

IASB Board | IFRIC Tentative agenda decision — IAS 12 Income Taxes – Multiple Tax Consequences of Recovering an Asset (PDF 50 KB)

13 February 2020

IASB Board | Exposure Draft ED/2019/6 — Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2 (PDF 59 KB)

29 November 2019

IASB Board | IFRIC Tentative agenda decision —Translating a Hyperinflationary Foreign Operation (IAS 21 and IAS 29) (PDF 65 KB)

21 November 2019

IASB Board | Exposure Draft ED/2019/5 — Deferred Tax related to Assets and Liabilities arising from a Single Transaction – Proposed amendments to IAS 12 (PDF 55 KB)

14 November 2019

IAASB | Discussion Paper — Audits of Less Complex Entities (PDF 842 KB)

8 October 2019

IASB Board | Exposure draft ED/2019/4 — Amendments to IFRS 17 (PDF  673 KB)

30 September 2019

IASB Board | Exposure Draft ED/2019/2 — Annual Improvements to IFRS Standards 2018-2020 (PDF 50 KB)

19 August 2019

IASB Board | IFRIC Tentative agenda decision — Lessee's Incremental Borrowing Rate (PDF 296 KB)

19 August 2019

IFRS Foundation | Proposed Amendments to the IFRS Foundation Due Process Handbook (PDF 93 KB)

29 July 2019

IAASB | Exposure Draft — Proposed International Standard on Quality Management 2, Engagement Quality Reviews (PDF 157 KB)

1 July 2019

IAASB | Proposed International Standard on Auditing (ISA) 220 (Revised), Quality Management for an Audit of Financial Statements (PDF 113 KB)

1 July 2019

IAASB | Proposed International Standard on Quality Management (PDF 162 KB)

1 July 2019

IESBA | Exposure Draft — Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised) (PDF 49 KB)

25 June 2019

IAASB | Consultation Paper — Extended External Reporting (EER) Assurance (PDF 169 KB)

21 June 2019

IASB Board | Exposure Draft ED/2019/1 — Interest Rate Benchmark Reform (PDF 86 KB)

13 June 2019

IAASB | Proposed Strategy for 2020-2023 and Work Plan for 2020-2021 (PDF 134 KB)

31 May 2019

IASB Board | Exposure Draft ED/2018/2 — Onerous Contracts_Cost of Fulfilling a Contract (PDF 86 KB)

15 April 2019

IAASB | Proposed International Standard on Related Services 4400 (Revised), Agreed-Upon Procedures Engagements (PDF 173 KB)

20 March 2019

IASB Board | IFRIC Tentative agenda decision — Customer’s right to access the supplier’s software hosted on the cloud (IAS 38 Intangible assets) (PDF 170 KB)

7 February 2019

IASB Board | Discussion paper DP/2018/1 — Financial Instruments with Characteristics of Equity (PDF 818 KB)

9 January 2019

IASB Board | IFRIC Tentative agenda decision — Liabilities in relation to a joint operator’s interest in a joint operation (IFRS 11 Joint Arrangements) (PDF 90 KB)

20 November 2018

IAASB | Exposure Draft ED_ ISA 315 (Revised) — Identifying and Assessing the Risks of Material Misstatement (PDF 246 KB)

2 November 2018

IASB Board | IFRIC Tentative agenda decision — Determination of exchange rate (PDF 49 KB)

23 August 2018

IASB Board | Exposure Draft ED/2018/1 —  Accounting Policy Changes (Proposed amendments to IAS 8) (PDF 152 KB)

13 July 2018

European Banking Authority | Consultation Paper on Guidelines on management of non-performing and forborne exposures (PDF 303 KB)

8 June 2018

IOSCO | Consultation Paper — Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest (PDF 402 KB)

9 February 2018

IASB Board | IFRIC Tentative agenda decision — Presentation of interest revenue for particular financial instruments (PDF 55 KB)

25 January 2018

IASB Board | Exposure Draft ED/2017/6 — Definition of Material (Proposed amendments to IAS 1 and IAS 8) (PDF 307 KB)

16 January 2018

IASB Board | Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8) (PDF 332 KB)

16 January 2018