2020
- Comment deadline for IFRS for SME Request for Information from Oct 27, 2020 02:00 AM to Oct 27, 2020 10:00 PM — Comment deadline,
- A request for information for a comprehensive review of the IFRS for SMEs was published on 28 January 2020. The deadline for submitting responses has been extended until 27 October 2020.
- Comment deadline for IFRS Foundation SSB consultation from Dec 31, 2020 02:00 AM to Dec 31, 2020 10:00 PM — Comment deadline,
- On 30 September 2020, the Trustees of the IFRS Foundation published a consultation paper to assess demand for global sustainability standards and what role the Foundation might play in the development of such standards, including the option of creating a Sustainability Standards Board (SSB). Comments on the consultation are requested by 31 December 2020.
- Comment deadline: Deferral of effective date of IAS 1 amendments from Jun 03, 2020 01:00 AM to Jun 03, 2020 09:00 PM — Comment letter deadline,
- On 4 May 2020, the IASB published an exposure draft 'Classification of Liabilities as Current or Non-current — Deferral of Effective Date (Proposed amendment to IAS 1)' proposing to defer the effective date of the January 2020 amendments to IAS 1 by one year. Comments are requested by 3 June 2020.
- Comment deadline: Discussion paper on goodwill and impairment from Dec 31, 2020 08:00 AM to Dec 31, 2020 10:00 PM — Comment deadline,
- A discussion paper DP/2020/1 'Business Combinations — Disclosures, Goodwill and Impairment' was published on 19 March 2020. The comment period on the discussion paper was extended until 31 December 2020.
- Comment deadline: IBOR reform phase 2 from May 25, 2020 01:00 AM to May 25, 2020 09:00 PM — Comment deadline,
- On 9 April 2020, the International Accounting Standards Board (IASB) published an exposure draft 'Interest Rate Benchmark Reform — Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' that contains proposed amendments that would address issues that might affect financial reporting after the reform of an interest rate benchmark, including its replacement with alternative benchmark rates. Comments are requested by 25 May 2020.
- Comment deadline: IFRS 16 and COVID-19 from May 08, 2020 01:00 AM to May 08, 2020 09:00 PM — Comment letter deadline,
- On 24 April 2020, the International Accounting Standards Board (IASB) published an exposure draft 'Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16)' that contains a proposed amendment that would provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. Comments are requested by 8 May 2020.
- Comment deadline: New standard on presentation and disclosures from Sep 30, 2020 08:00 AM to Sep 30, 2020 04:00 PM — Comment deadline,
- On 17 December 2019, the International Accounting Standards Board (IASB) published ED/2019/7 'General Presentation and Disclosures' of a new standard intended to replace IAS 1. The deadline for submitting comments has been extended until 30 September 2020.
- Comment deadline: Proposed Taxonomy Update regarding IFRS 16 amendment from Jun 29, 2020 01:00 AM to Jun 29, 2020 09:00 PM — Comment deadline,
- On 28 May 2020, the IASB published 'Covid-19-Related Rent Concessions (Amendment to IFRS 16) amending the standard to provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification'. Concurrently, the IASB also published a proposed Taxonomy Update to reflect this amendment. Comments on the proposed Taxonomy Update are requested by 29 June 2020.
- Comment deadline: Proposed Taxonomy Update regarding IBOR 2 amendments from Sep 28, 2020 02:00 AM to Sep 28, 2020 10:00 PM — comment deadline,
- On 27 August 2020, the IASB published 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'. Concurrently, the IASB also published a proposed Taxonomy Update to reflect these amendments. Comments on the proposed Taxonomy Update are requested by 28 September 2020.
- Comment deadline: Proposed Taxonomy Update regarding IFRS 17/IFRS 4 and IAS 16 from Sep 14, 2020 01:00 AM to Sep 14, 2020 09:00 PM — Comment deadline,
- On 16 July, the IASB published PTU/2020/2 'IFRS Taxonomy 2020 — 'Amendments to IFRS 17', 'Extension of the Temporary Exemption from Applying IFRS 9' and 'Property, Plant and Equipment — Proceeds before Intended Use''. Comments are requested by 14 September 2020.