IFRS projects — Updated in the last 3 months | Deloitte CFR
| Title | Description | Last step | Date Added |
|---|---|---|---|
| Disclosure initiative — Primary Financial Statements [Completed] | The Primary Financial Statements project examines possible changes to the structure and content of the primary financial statements. | Apr 30, 2024 | |
| IASB issues narrow-scope amendments to classification and measurement requirements for financial instruments [Completed] | IASB issues narrow-scope amendments to classification and measurement requirements for financial instruments | May 31, 2024 | |
| Intangible Assets [Research] | In the Third Agenda Consultation, stakeholders highlighted deficiencies in the reporting of intangible assets. Respondents raised matters relating to all aspects of IAS 38 Intangible Assets, including its scope, its recognition and measurement requirements (including the difference in the accounting for acquired and internally generated intangible assets), and the adequacy of the information companies are required to disclose about intangible assets. | Apr 30, 2024 | |
| Power Purchase Agreements - Proposed amendments to IFRS 9 and IFRS 7 [ED] | Power Purchase Agreements - Proposed amendments to IFRS 9 and IFRS 7 | Jun 30, 2024 | |
| Subsidiaries without Public Accountability: Disclosures [ED] | The International Accounting Standards Board (IASB) added to its work plan the project that led to IFRS 19 in response to stakeholder feedback on the 2015 Agenda Consultation. Stakeholders said that some subsidiaries should be permitted to apply IFRS Accounting Standards with reduced disclosure requirements. | Jul 24, 2024 |