2025      

2025 03 ED Provisions - Targeted Improvements

2025 01 Tentative Agenda Decision and comment letters Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38)

2025 01 Exposure Draft Equity Method of Accounting - IAS 28 Investments in Associates and Joint Ventures

2024 11 Exposure Draft Climate-related and other uncertainties in the Financial Statements

2024 03 Exposure Draft Financial Instruments with Characteristics of Equity – Proposed amendments to IAS 32, IFRS 7 and IAS 1

2024 07 Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment – Proposed amendments to IFRS 3 and IAS 36

2024 08 Exposure Draft Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7

2023 12 Request for Information – Re: Exposure Draft IASB/AI/ED/2023/1 – Annual Improvements Volume 11

2023 11 Request for Information – Re: Tentative Agenda Decision and comments letters: Payments Contingent on Continued Employment during Handover Periods (IFRS 3)

2023 10 Request for Information – Post-Implementation review: IFRS 15 Revenue from Contracts with Customers

2023 09 Request for Information – Post-Implementation review IFRS 9 Financial Instruments Impairment

2023 07 ED2023_3 International Tax Reform – Pillar Two Model Rules Proposed Amendments to the IFRS for SMEs Standard

2023 07 ED2023_2 Amendments to the classification and mm of IFRS 9 and 7

2023 03 ED2023_1 International Tax Reform Pillar Two Module Rules IAS 12      

2023 03 ED2022_1 IFRS for SMEs Standard

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

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