IFRS projects — Updated in the last 3 months | Deloitte CFR

IFRS

The following projects were updated in the last three months:

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

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