IFRS projects — Updated in the last 3 months | Deloitte CFR
Title | Description | Last step | Date Added |
---|---|---|---|
Climate-related and Other Uncertainties in the Financial Statements [Research] | The purpose of this project is to explore whether and how financial statements can better communicate information about climate-related risks. | Dec 31, 2023 | |
Extractive Industries (Possible replacement of IFRS 6, Exploration for and Evaluation of Mineral Resources) [Completed] | The IASB is gathering evidence to help decide whether to start a project to develop proposals to replace IFRS 6, Exploration for and Evaluation of Mineral Resources. | Completed | Dec 31, 2023 |
Management Commentary (Wider corporate reporting) [ED] | This purpose of this project is to revise and update the “Management Commentary Practice Statement” issued in 2010. | Exposure draft | Dec 31, 2023 |
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. | Exposure draft | Dec 31, 2023 |