Comment Letters

The individual comment letters on the Exposure Draft of Proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits will be available soon. At present, they can be downloaded in zip batch files as follows.

Click here for the Comment Letter summary

Click here for the index of all comment letter

Zip of batch one - comment letters 1-40

Zip of batch two - comment letters 41-80

Zip of batch three - comment letters 81-123