Completed Influencing Projects
Please find links below to the completed influencing projects:
Discussion Papers
- Business Combinations Disclosures, Goodwill and Impairment
- Business Combinations Under Common Control
Exposure Drafts
- Power Purchase Agreements
- Annual Improvements to IFRS Accounting Standards – Volume 11
- Amendments to the Classification and Measurement of Financial Instruments
- International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12)
- Exposure Drafts IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2: Climate-related Disclosures.
- Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)
- Non-Current Liabilities with Covenants (Proposed Amendments to IAS 1)
- Subsidiaries without Public Accountability: Disclosures
- Regulatory Assets and Regulatory Liabilities
- Disclosure Requirements in IFRS Standards—A Pilot Approach
- General Presentation & Disclosures
- Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed Amendment to IFRS16)
- Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16)
- Exposure Draft ED/2021/1 Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards
- Lack of Exchangeability —Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates
- Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Proposed amendment to IFRS 17)
Post implementation Reviews
- Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers
- Post Implementation Review of IFRS 9 - Impairment
- Post Implementation Review of IFRS 9 - Classification and Measurement
- Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12