Completed Influencing Projects
Please find links below to the completed influencing projects:
Business Combinations - Disclosures, Goodwill and Impairment
Financial Instruments with Characteristics of Equity
IFRS Interpretations Committee – Tentative Agenda Decision: Climate-related Commitments (IAS 37)
Annual Improvements to IFRS Accounting Standards – Volume 11
Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers
Post Implementation Review of IFRS 9 - Impairment
Amendments to the Classification and Measurement of Financial Instruments
International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12)
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
Post Implementation Review of IFRS 9 - Classification and Measurement
Regulatory Assets and Regulatory Liabilities
Disclosure Requirements in IFRS Standards—A Pilot Approach
Business Combinations Disclosures, Goodwill and Impairment
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)
Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
Lack of Exchangeability —Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates
Business Combinations Under Common Control
Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Proposed amendment to IFRS 17)