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Exposure Draft: Proposed Amendments to the IFRS Foundation Due Process Handbook

2025Exposure DraftFinancial Reporting
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Provisions – Targeted Improvements – Proposed amendments to IAS 37 (Comment deadline – 12 March 2025)

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Equity Method of Accounting: IAS 28 – Investments in Associates and Joint Ventures ( Comment deadline – 20 January 2025)

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Climate-related and Other Uncertainties in the Financial Statements – Proposed illustrative examples ( Comment deadline – 28 November 2024)

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Translation to a Hyperinflationary Presentation Currency : Proposed amendments to IAS 21 ( Comment deadline – 22 November 2024)

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Amendments to IFRS 19 – Subsidiaries without Public Accountability: Disclosures ( Comment deadline – 27 November 2024)

2024Exposure DraftFinancial Reporting
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