IFRS projects — Updated in the last 3 months | Deloitte CFR
| Title | Description | Last step | Date Added |
|---|---|---|---|
| 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 | Exposure draft | Mar 31, 2024 |
| 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 | Research | Mar 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. | Exposure draft | Mar 31, 2024 |
| IFRS Accounting Taxonomy Update — Amendments to IAS 12, IAS 21, IAS 7 and IFRS 7 [Completed] | When the International Accounting Standards Board (IASB) issues new IFRS Accounting Standards or amendments to existing IFRS Accounting Standards, it also updates the IFRS Accounting Taxonomy to reflect new or amended presentation and disclosure requirements. These updates ensure that the IFRS Accounting Taxonomy accurately reflects IFRS Accounting Standards. | Mar 31, 2024 | |
| Power Purchase Agreements - Proposed amendments to IFRS 9 and IFRS 7 [Research] | Power Purchase Agreements - Proposed amendments to IFRS 9 and IFRS 7 [Research] | Mar 31, 2024 |