Endorsement of Narrow-Scope Amendments Projects
2024 Projects
- In process: Power Purchase Agreements
- In process: Annual Improvements to IFRS Accounting Standards – Volume 11
- In process: Amendments to the Classification and Measurement of Financial Instruments
2023 Projects
- Complete: Amendments to IAS 12 – International Tax Reform: Pillar Two Model Rules
- Complete: IAS 1 Narrow-scope Amendments 2020 and 2022
- Complete: Supplier Finance Arrangements
- Complete: Lack of Exchangeability — Amendments to IAS 21
2022 Projects
- Complete: Lease Liability in a Sale and Leaseback
- Complete: Endorsement of 2021 Amendments Adopted 30 November 2022
- Complete: Endorsement of May 2020 Amendments Adopted 12 April 2022