Outstanding exposure drafts - IFRS
| 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 |