2025
- Effective date of amendments to the SASB standards from 01 Jan, 2025 02:00 AM to 01 Jan, 2025 10:00 PM — London,
- On 19 December 2023, the ISSB issued amendments to the SASB standards to enhance their international applicability. The amendments are effective for reporting periods beginning on or after 1 January 2025.
- Effective date of amendments to IAS 21 from 01 Jan, 2025 02:00 AM to 01 Jan, 2025 10:00 PM — London,
- On 15 August 2023, the IASB issued 'Lack of Exchangeability (Amendments to IAS 21)' to provide guidance to specify when a currency is exchangeable and how to determine the exchange rate when it is not. The amendments are effective for reporting periods beginning on or after 1 January 2025.