Analyzing Current Accounting Issues

Analyzing a newspaper article or web page report on a current accounting issue and providing a theoretical understanding of the topic.

We are responding to your invitation to comment on the Exposure Draft ED/2o17/o4 on behalf of PricewaterhouseCoopers.

ED/2017/4: Property, Plant and

Response to Exposure Draft ED/2o17/o4: Property, Plant and Equipment Use - Proceeds before Intended

Grant Thornton International Ltd's response to the International Accounting Standards Board's Exposure Draft ED/2015/1 Classification of Liabilities - Proposed amendments to IAS 1

Comment on ED/2015/1 Classification of Liabilities - Proposed amendments to IAS 1

Grant Thornton International Ltd's response to the International Accounting Standards Board's Exposure Draft ED/2018/2 Onerous contracts – Cost of Fulfilling a Contract (Proposed amendments to IAS 37)

Comment on ED/2018/2 Onerous contracts – Cost of Fulfilling a Contract

Exposure Draft ED/2017/4 - Property, Plant and Equipment -Proceeds before Intended Use (Proposed amendments to IAS 16)

English

This letter from the FRC provides views and observations on the proposed amendments to IAS 37 regarding onerous contracts and the cost of fulfilling a contract. The FRC expresses support for the main proposal and highlights the need for further clarification and research on the concept of costs in financial reporting.

California Health Sciences University

Onerous Contracts–Cost of Fulfilling a Contract: Proposed amendments to IAS 37

Companies act

The Accounting Standards Board (ASB) of The Institute of Chartered Accountants of India (the ICAI) welcomes the Exposure Draft on ‘Onerous Contracts- Cost of fulfilling a contract’ (Proposed amendments to IAS 37, Provisions, Contingent Liabilities and Contingent Assets) and broadly agrees with the proposed clarifications.

Institute of Chartered Accountants of India

ICAI's Comments on IASB's Exposure Draft 'Onerous Contracts- Cost of fulfilling a contract - Proposed amendments to IAS 37'

The UK Accounting Standards Board (ASB) supports the IASB in its aim to provide a comprehensive framework that will enable insurance companies to provide relevant information to users of financial statements for economic decision making. The ASB agrees with the IASB’s measurement model proposed in the ED goes a long way to providing just such a comprehensive and coherent framework. However, there are some areas of detail that require further consideration by the IASB before a final standard is issued. Read the full response to know more.

Response to Exposure Draft ED/2o17/o4: Property, Plant and Equipment Use - Proceeds before Intended

End of preview

Comment on ED/2015/1 Classification of Liabilities - Proposed amendments to IAS 1

Comment on ED/2018/2 Onerous contracts – Cost of Fulfilling a Contract

Exposure Draft ED/2017/4 - Property, Plant and Equipment -Proceeds before Intended Use (Proposed amendments to IAS 16)

Onerous Contracts–Cost of Fulfilling a Contract: Proposed amendments to IAS 37

ICAI's Comments on IASB's Exposure Draft 'Onerous Contracts- Cost of fulfilling a contract - Proposed amendments to IAS 37'

ASB Response to IASB ED Insurance Contracts

Response to Exposure Draft ED/2o17/o4: Property, Plant and Equipment Use - Proceeds before Intended

End of preview

Comment on ED/2015/1 Classification of Liabilities - Proposed amendments to IAS 1lg...

Comment on ED/2018/2 Onerous contracts – Cost of Fulfilling a Contractlg...

Exposure Draft ED/2017/4 - Property, Plant and Equipment -Proceeds before Intended Use (Proposed amendments to IAS 16)lg...

Onerous Contracts–Cost of Fulfilling a Contract: Proposed amendments to IAS 37lg...

ICAI's Comments on IASB's Exposure Draft 'Onerous Contracts- Cost of fulfilling a contract - Proposed amendments to IAS 37'lg...

ASB Response to IASB ED Insurance Contractslg...

Comment on ED/2015/1 Classification of Liabilities - Proposed amendments to IAS 1

Comment on ED/2018/2 Onerous contracts – Cost of Fulfilling a Contract

Exposure Draft ED/2017/4 - Property, Plant and Equipment -Proceeds before Intended Use (Proposed amendments to IAS 16)

Onerous Contracts–Cost of Fulfilling a Contract: Proposed amendments to IAS 37

ICAI's Comments on IASB's Exposure Draft 'Onerous Contracts- Cost of fulfilling a contract - Proposed amendments to IAS 37'

ASB Response to IASB ED Insurance Contracts