Outstanding exposure drafts - IFRS

IFRS

The following are outstanding exposure drafts :

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

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