Outstanding exposure drafts - IFRS
| 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 |
| Business Combinations – Disclosures, Goodwill and Impairment (Possible Amendments to IFRS 3 and IAS 36) [ED] | This project examines whether companies can, at a reasonable cost, provide investors with more useful information about the business combinations those companies make | Jul 15, 2024 |
| Amendments to the Classification and Measurement of Financial Instruments (Proposed Amendments to IFRS 9 and IFRS 7) [ED] | The objective of this project is to make narrow scope amendments to clarify the requirements for assessing a financial asset’s contractual cash flow characteristics | May 31, 2024 |
| Financial Instruments with Characteristics of Equity (Potential Amendments to IAS 32) [ED] | 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. | May 31, 2024 |
| 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 |