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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
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. Jan 31, 2020
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
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

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.