2022   
 

2022 07 Sustainability and Climate related disclosures   
         
2022 05 Lessor Forgiveness of Lease Payments IFRS 9 and 16     
    
2022 03 ED202110 Supplier Finance Arrangements     

2022 01 ED20217 Subsidiaries without Public Accountability Disclosures     

2022 01 Request for Information - Post-implementation Review     

2022 01 DED20213 Disclosure requirements   

Exposure Draft ED/2021/4 – Lack of Exchangeability

Discussion paper DP/2020/2 – Business Combinations under Common Control

Comment letter - Exposure Draft ED/2020/4: Lease Liability in a Sale and Leaseback – Proposed amendment to IFRS 16

Comment letter - Exposure Draft ED/2021/2 – COVID-19 Rent Concessions – Proposed Amendment to IFRS 16

Comment letter for DP/2020/1 – Business Combinations – Disclosures, Goodwill and Impairment

Comment letter for Exposure Draft ED/2019/7 – General Presentation and Disclosures

Comment letter for Proposed Amendment to IAS 1 Calssification of Liabilities

Comment letter for Proposed Amendment to IFRS 16 COVID-19 Rent Concessions

Proposed amendments to IAS 1 and IFRS Practice Statement 2 – Disclosure of Accounting Policies

Proposed amendments to IAS 12 income tax

Reference to the Conceptual Framework Proposed amendments to IFRS 3

Annual Improvements to IFRS Standards 2018-2020

Onerous Contracts - Cost of Fulfilling a Contract

Financial Instrument with Characteristics of Equity

Proposed amendments to IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors

Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)

Definition of Material (Proposed amendments to IAS 1 and IAS 8)

Property, Plant and Equipment—Proceeds before Intended Use (Proposed amendments to IAS 16)

DP Disclosure Initiative - Principles of Disclosure

Post-implementation Review IFRS 13 Fair Value Measurement

Improvements to IFRS 8 Operating Segments

Prepayment Features with Negative Compensation​

Annual Improvements to IFRS Standards 2015-2017 Cycle

Definition of a Business and Accounting for Previously Held Interests

Transfers of Investment Property

IFRS Practice Statement Application of Materiality to Financial Statements

Annual Improvements to IFRSs 2014-2016 Cycle

Uncertainty over Income Tax Treatments

Foreign Currency Transactions and Advance Consideration

Related services

International Financial Reporting Standards

International Financial Reporting Standards

Global and listed company audits

Global and listed company audits

Local statutory audits

Local statutory audits

Other assurance

Other assurance