Request for comment
Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1 ( Comment deadline – 29 March 2024)
2023
Exposure Draft
Financial Reporting
Business Combinations – Disclosures, Goodwill and Impairment: Proposed amendments to IFRS 3 and IAS 36 (Comment deadline – 15 July 2024)
2024
Exposure Draft
Financial Reporting
IFRS for SMEs® Accounting Standard Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard ( Comment deadline – 31 July 2024)
2024
Exposure Draft
Financial Reporting
Annual Improvements to IFRS Accounting Standards ( Comment deadline – 11 December 2023)
2023
Exposure Draft
Financial Reporting
Request for information on the Post-implementation Review IFRS 15 – Revenue from Contracts with Customers (Comment deadline – 27 October 2023)
2023
Exposure Draft
Financial Reporting
Request for information on the Post-implementation Review: IFRS 9 – Financial Instruments : Impairment (Comments deadline - 27 September 2023)
2023
Exposure Draft
Financial Reporting
International Tax reform- Pillar two model rules - Proposed Amendments to IFRS for SMEs Standard (Comment deadline -17 July 2023)
2023
Exposure Draft
Financial Reporting
Amendments to the Classification and Measurement of Financial Instruments (Comment deadline – 19 July 2023)
2023
Exposure Draft
Financial Reporting
International Tax Reform – Pillar Two Model Rules: Proposed Amendments to IAS 12
2023
Exposure Draft
Financial Reporting
Exposure Draft IFRS for SMEs® Accounting Standard : Third edition of the IFRS for SMEs Accounting Standard ( Comment deadline – 7 March 2023)
September 2022
Exposure Draft
Financial Reporting
ED 405 on Proposed revisions to the Headline earnings Circular
September 2022
Exposure Draft
Financial Reporting
IFRS for SMEs Illustrative Financial Statements for Body Corporates
November 2021
Exposure Draft
Financial Reporting