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2021

Comment deadline: Discussion paper on business combinations under common control from Sep 01, 2021 01:00 AM to Sep 01, 2021 09:00 PM Comment deadline,
A discussion paper DP/2020/2 'Business Combinations under Common Control' was published on 30 November 2020. Comments on the discussion paper are requested by 1 September 2021.
Comment deadline: IFRS 16 amendment on Sale and Leaseback from Mar 29, 2021 02:00 AM to Mar 29, 2021 10:00 PM Comment deadline,
On 27 November 2020, the IASB published an exposure draft 'Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16)' that aims at clarifying how a seller-lessee should apply the subsequent measurement requirements in IFRS 16 to the lease liability that arises in a sale and leaseback transaction. Comments are requested by 29 March 2021.
Comment deadline: PIR of IFRS 10-12 from May 10, 2021 01:00 AM to May 10, 2021 09:00 PM Comment deadline,
On 9 December 2020, the IASB issued a request for information seeking comments from stakeholders on whether IFRS 10, IFRS 11, and IFRS 12 work as intended or whether there are areas that might benefit from improvements. Comments are requested by 10 May 2021.
Comment deadline: PTU/2020/4 from Jan 05, 2021 02:00 AM to Jan 05, 2021 10:00 PM comment deadline,
On 29 October 2020, the IASB published PTU/2020/4 'IFRS Taxonomy 2020 — 'General Improvements and Common Practice — Presentation of information in primary financial statements'' with elements to reflect common reporting practice and new and amended labels to clarify the accounting meaning and intended use of some existing elements. Comments on the proposed Taxonomy Update are requested by 5 January 2021.
Comment deadline: PTU/2020/5 from Jan 26, 2021 02:00 AM to Jan 26, 2021 10:00 PM comment deadline,
On 24 November 2020, the IASB published PTU/2020/5 'IFRS Taxonomy 2020 — 'General Improvements and Common Practice — IAS 19 'Employee Benefits''' with elements to reflect common reporting practice and new and amended labels to clarify the accounting meaning and intended use of some existing elements. Comments on the proposed Taxonomy Update are requested by 26 January 2021.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.