Comments sought on exposure drafts
Comments sought on exposure drafts
At BDO, we provide comments locally to the Australian Accounting Standards Board (AASB) and internationally to the International Accounting Standards Board (IASB). We welcome any client comments on exposure drafts that are currently available.
If you would like to provide any comments, please contact Aletta Boshoff, Partner and National Leader, IFRS & Corporate Reporting and National Leader, ESG & Sustainability.
Document |
Proposals |
Comments due to AASB by |
Comments due to IASB by |
ITC 55 Post-implementation Review of AASB 16 |
There are two parts to ITC 55:
AASB The AASB is seeking comment on AASB 16 application challenges for NFPs and public sector entities – specifically cost vs benefits, determining the lease term, lease modifications, determining the incremental borrowing rate, NFP public sector concessionary leases, sale and leaseback arrangements and other matters. IASB The IASB is seeking feedback on:
|
5 September 2025 |
15 October 2025 |