SAICA comment deadline date

IASB comment deadline date

• ED 414 – Request for Information: Post-implementation Review: IFRS 10 – Consolidated Financial Statements, IFRS 11 – Joint Arrangements, IFRS 12 – Disclosure of Interests in Other Entities Cover page Exposure draft

9 April 2021

10 May 2021

• ED 413 – Business Combinations under Common Control Cover page Exposure draft

2 August 2021

1 September  2021

• ED 412 – Lease Liability in a Sale and Leaseback: Proposed Amendment to IFRS 16 Cover page Exposure draft

26 February 2021

29 March 2021

• ED 411 – Proposed Circular x/2021 – Headline Earnings Exposure draft

1 February 2021

N/A

• ED 410 – Consultation Paper on Sustainability Reporting Cover page Exposure draft

6 November 2020

31 December 2020

• ED 409 - Proposed Circular x/2020 – Recognition of Lease Income and Expense on a Basis other than the Straight Line Basis Under IFRS 16 – Leases Circular

26 August 2020

N/A

• ED 408 - Classification of Liabilities as Current or Non-current—Deferral of Effective Date Proposed amendment to IAS 1 Cover page Exposure draft

25 May 2020

3 June 2020

• ED 407 - Business Combinations—Disclosures, Goodwill and Impairment Cover page Exposure draft

16 November 2020

31 December 2020

• ED 406 - Interest Rate Benchmark Reform—Phase 2 - Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Cover page Exposure draft

15 May 2020

25 May 2020

• ED 405 - Covid-19-Related Rent Concessions - Proposed amendment to IFRS 16 Cover page Exposure draft

5 May 2020

8 May 2020

• ED 404 – IFRS for SMEs® Standard: Request for Information – Comprehensive Review of the IFRS for SMEs Standard  Cover page Exposure draft Snapshot Submission

25 September 2020

27 October 2020

• ED 403 – General Presentation and Disclosures  Cover page Exposure draft Basis for Conclusions Illustrative Examples Submission

21 August 2020

30 September 2020

• ED 401 – Proposed changes to the SAICA Code of Professional Conduct relating to registered candidate auditors and section 321: second opinions Request for comment.  Proposed revisions to the Code of Professional Conduct

N/A

• ED 399 – Disclosure of Accounting Policies: Proposed amendments to IAS 1 and IFRS Practice Statement 2 Cover Page Exposure Draft Submission

29 October 2019

29 November 2019

• ED 398 – Deferred Tax Related to Assets and Liabilities arising from a Single Transaction: Proposed Amendments to IAS 12 Cover Page Exposure Draft Submission

14 September 2019

14 October 2019

• ED 397 – Amendments to IFRS 17 Cover Page Exposure Draft Basis for Conclusions Submission

27 August 2019

27 September 2019

• ED 396 – Reference to the Conceptual Framework: Proposed Amendments to IFRS 3 Cover Page Exposure Draft Submission

27 August 2019

27 September 2019

• ED 395 – Annual Improvements to IFRS® Standards 2018 – 2020 Cover Page Exposure Draft Submission

19 July 2019

20 August 2019

• ED 394 – Proposed Amendments to the IFRS Foundation Due Process Handbook Cover Page Exposure Draft  Submission

28 June 2019

29 July 2019

• ED 392 – Onerous Contracts: Cost of Fulfilling a Contract: Proposed Amendments to IAS 37 Cover Page Exposure Draft Submission

15 March 2019

15 April 2019

• ED 391 – Audit committee medical schemes guide (Draft for Circulation to MSPG) Exposure Draft

9 November 2018

N/A

• ED 390 – Financial Statement Review Guide Exposure Draft

2 November 2018

N/A

• ED 388  – Discussion Paper on Financial Instruments with Characteristics of Equity Cover page Exposure Draft Snapshot

7 November 2018

7 January 2019

• ED 387  – Revised and Restructured SAICA Code of Professional Conduct Cover page Exposure Draft Mapping table

17 August 2018

N/A

• ED 386  – Amending the Terms of Appointment for the IFRS Foundation Trustee Chair and Vice–Chairs Cover page Exposure Draft  Submission

17 August 2018

17 September 2018

• ED 385  – Proposed Guide on Factual Findings Report in terms of Immigration Act and Regulations Cover page Exposure Draft

9 July 2018

N/A

• ED 384  – Accounting Policy Changes: Proposed Amendments to IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors Cover page Exposure Draft Submission

15 June 2018

27 July 2018

• ED 380 – IFRS® Standards – Draft SMEIG Q&A – IFRS for SMES® Standard: Accounting for Financial Guarantees in Parent’s Separate Financial Statements: Section12 – Other Financial Instrument Issues, Issue 1 Cover page Exposure Draft  SAICA Submission

1 September 2017

• ED 379 – Property, Plant and Equipment – Proceeds before Intended Use: Proposed amendments to IAS 16 – Property, Plant and Equipment Cover page Exposure Draft  SAICA Submission

19 October 2017

• ED 378 –  Request for Information: Post–Implementation Review: IFRS 13 – Fair Value Measurement Cover page Exposure Draft Press release  SAICA Submission

22 September 2017

• ED 377 –  Prepayment Features with Negative Compensation: Proposed Amendments to IFRS 9 Cover page Exposure Draft Press release SAICA submission

24 May 2017

• ED 376 –  Discussion Paper on Disclosure Initiative: Principles of Disclosure Cover page Exposure Draft Press release Snapshot SAICA Submission

2 October 2017

• ED 375 – Improvements to IFRS 8 – Operating Segments: Proposed Amendments to IFRS 8 – Operating Segments and IAS 34 – Interim Financial Reporting Cover page Exposure Draft Press release  SAICA Submission

31 July 2017

• ED 373 – Annual Improvements to IFRSs 2015–2017 Cycle Cover page Exposure Draft Press release SAICA Submission 

12 April 2017

• ED 372 – Draft SAICA Illustrative Annual Financial Statements of the Trust Cover page Exposure Draft

N/A

• ED 371 – Definition of a Business and Accounting for Previously Held Interests: Proposed Amendments to IFRS 3 – Business Combinations and IFRS 11 – Joint Arrangements Cover page Exposure Draft Press release  SAICA Submission

31 October 2016

• ED 370 – Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation Constitution Cover page Exposure Draft Press release

15 September 2016

• ED 369 – Draft SAICA Companies Act Guide Cover page Exposure Draft

• ED 354 – Draft Guide in respect of the duties of the Commissioner of Oaths Cover page Exposure Draft

Not applicable

• ED 352 – Circular x/2015 – Applying IAS 19 – Employee Benefits – Guidance on Certain Application Issues Pertaining to Post –Employment Benefit Plans Exposure Draft

Not applicable

• ED 351 – Classification of Liabilities: Proposed Amendments to IAS 1 – Presentation of Financial Statements Cover page Exposure Draft Press Release SAICA Submission

10 June 2015

• ED 348 – Exposure Draft – Draft Circular on reporting in terms of the Immigration Act and Regulations Cover page Exposure Draft

Not applicable

• ED 347 – Discussion Paper – Reporting the Financial Effects of Rate Regulation Cover page Exposure Draft Press Release Snapshot SAICA Submission

15 January 2015

• ED 346 – Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value – Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13 Cover page Exposure Draft Press Release SAICA Submission

16 January 2015

• ED 344 – SAICA Draft Close Corporations Guide Cover page Exposure Draft 

Not applicable

• ED 342 – Discussion paper on  Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging  Cover page Exposure Draft  Press Release Snapshot  SAICA Submission

17 October  2014

• ED 315 – Draft Interpretation – Put Options Written on Non–controlling Interests Cover page  Exposure Draft  Press release   SAICA Submission  

• ED 279 – Discussion Paper – Extractive Activities Cover Page Exposure Draft Snapshot Press release SAICA submission

• ED 277 – Measurement of Liabilities in IAS 37 – Proposed amendments to IAS 37 Cover page Exposure draft Press Release Snapshot SAICA Submission

• ED 260 – Income Tax Cover page (11KB) Exposure draft (305KB) Basis for Conclusions Press Release SAICA Submission

• ED 249 – Preliminary Views on Financial Statement Presentation Cover page (12Kb PDF) Exposure Draft (1.7MB PDF) Executive Summary Press Release SAICA Submission

• ED 245 – Proposed Amendments to IAS 33 – Simplifying Earnings Per Share (IASB Comment date 5 December 2008) Cover page (15Kb PDF) Exposure Draft (1MB PDF) Press Release SAICA Submission