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Outstanding exposure drafts - IFRS

IFRS

The following are outstanding exposure drafts :

Title Description Next step date
Due Process Handbook Review [ED] The Due Process Oversight Committee decided to undertake a further review to ensure its Handbook continues to be fit for purpose. Jul 29, 2019
Annual Improvements to IFRSs 2018-2020 Cycle [ED] This project tracks developments in the annual improvements process for the 2018-2020 cycle. Aug 20, 2019
Updating a Reference to the Conceptual Framework (Amendments to IFRS 3) [ED] The objective of this project is to decide whether and, if so, how to update IFRS 3 so that the Standard instead refers to the Conceptual Framework for Financial Reporting, which the Board issued in March 2018. Sep 27, 2019
IBOR Reform and the Effects on Financial Reporting [ED] The objective of this project is to discuss a proposal for a research project on interbank offered rate (IBOR) reform and its effects on financial reporting. Jun 17, 2019
Classification of Liabilities (Proposed Amendments to IAS 1) [ED] The amendments aim at a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangements in place at the reporting date. Jun 30, 2019
Financial Instruments with Characteristics of Equity (Potential Amendments to IAS 32) [DP] This is currently a joint research project with the FASB to address issues related to the guidance in IAS 32, Financial Instruments: Presentation, which distinguishes between asset and liability instruments (non-equity instruments) and equity instruments. Jun 30, 2019
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. Jun 30, 2019
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, 2019

Correction list for hyphenation

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