Comment deadline: Amendments to IAS 19 and IFRS 13 and draft disclosure guidance
On 25 March 2021, the IASB published an exposure draft Disclosure Requirements in IFRS Standards — A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19) that contains proposed guidance for itself when developing and drafting disclosure requirements in IFRSs in future as well as proposed amendments to IFRS 13 Fair Value Measurement and IAS 19 Employee Benefits that result from applying the proposed guidance to those standards. Comments are requested by 12 January 2022 (comment letter deadline extended on 21 July 2021).
