Outstanding exposure drafts - IFRS
| Title | Description | Next step date |
|---|---|---|
| ISSB: General Requirements for Disclosure of Sustainability-related Financial Information [ED] | The ISSB have published the Exposure Draft, "General Requirements for Disclosure of Sustainability-related Financial Information" that builds on the Technical Readiness Working Group (TRWG) prototype of the same name that was issued in November 2021. The resulting standard would be the first general presentation standard of the ISSB. | Jul 29, 2022 |
| Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7) [ED] | At its meeting on June 23. 2021, the Board decided to add a narrow-scope standard-setting project to its work plan on supplier finance arrangements. | Jul 31, 2022 |
| Post-implementation Review of IFRS 9 – Classification and Measurement [RFI] | The IASB conducts a Post-implementation Review (PIR) of each new IFRS Standard or major amendment. A PIR is a mandatory step in the due process for new IFRS Standards or major amendments to IFRS Standards. | Dec 31, 2022 |
| Lease Liability in a Sale and Leaseback [ED] | The objective of this project is to amend IFRS 16 to specify how the seller-lessee applies the subsequent measurement requirements in IFRS 16 to the lease liability that arises in a sale and leaseback transaction. | Sep 30, 2022 |
| ISSB: Climate-related Disclosures [ED] | The ISSB have published the Exposure Draft, “Climate-related Disclosures” that builds on the Technical Readiness Working Group (TRWG) prototype of the same name that was issued in November 2021. The resulting standard would be the first thematic standard of the ISSB. | Jul 29, 2022 |