Outstanding exposure drafts - IFRS
Title | Description | Next step date |
---|---|---|
Disclosure initiative — Primary Financial Statements [ED] | The Primary Financial Statements project examines possible changes to the structure and content of the primary financial statements. | Jun 30, 2024 |
Post-implementation Review of IFRS 9 - Impairment [ED] | The IASB met on July 19, 2022 to discuss objectives, activities and an anticipated time line for the first phase of the Post-implementation Review of the IFRS 9, Financial Instruments, impairment requirements. The IASB was not asked to make any decisions. | Jun 30, 2024 |
Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging (Proposed amendments to IFRS 9) [ED] | The DP represents the first stage in this project, by seeking public comment on a possible approach to accounting for an entity’s dynamic risk management activities, namely the portfolio revaluation approach (PRA). | Dec 31, 2025 |
Reporting the Financial Effects of Rate Regulation [ED] | This is the first step in the IASB’s project to develop a comprehensive IFRS standard for entities that have rate-regulated activities. | Dec 31, 2025 |