2021
- Comment deadline: Agenda consultation from Sep 27, 2021 02:00 AM to Sep 27, 2021 10:00 PM — Comment deadline,
- On 30 March 2021, the IASB launched the third agenda consultation on its future work programme by publishing a request for information. Comments are requested by 27 September 2021.
- Comment deadline: Amendments to IAS 19 and IFRS 13 and draft disclosure guidance from Jan 12, 2022 02:00 AM to Jan 12, 2022 10:00 PM — comment deadline,
- 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).
- Comment deadline: Amendments to the Constitution from Jul 29, 2021 01:00 AM to Jul 29, 2021 09:00 PM — Comment deadline,
- On 30 April 2021, the Trustees of the IFRS Foundation proposed amendments to the IFRS Foundation Constitution that would enable the creation of a new sustainability standards board under the governance of the Foundation. Comments are requested by 29 July 2021.
- Comment deadline: COVID-19-related rent concessions from Feb 25, 2021 02:00 AM to Feb 25, 2021 10:00 PM — Comment letter deadline,
- On 11 February 2021, the IASB published an exposure draft 'Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)' that contains a proposed extension of the May 2020 amendment that provides lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. Comments are requested by 25 February 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: ED on regulatory assets and regulatory liabilities from Jul 30, 2021 01:00 AM to Jul 30, 2021 09:00 PM — comment deadline,
- On 28 January 2021, the IASB published an exposure draft of a new standard ED/2021/1 'Regulatory Assets and Regulatory Liabilities'. The comment letter period has been extended until 30 July 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: Lack of Exchangeability from Sep 01, 2021 01:00 AM to Sep 01, 2021 09:00 PM — Comment letter deadline,
- On 20 April 2021, the IASB published an exposure draft 'Lack of Exchangeability (Proposed amendments to IAS 21)' that contains proposed guidance to specify when a currency is exchangeable and how to determine the exchange rate when it is not. Comments are requested by 1 September 2021.
- Comment deadline: Management commentary ED from Nov 23, 2021 01:00 AM to Nov 23, 2021 09:00 PM — Comment deadline,
- On 27 May 2021, the IASB published the exposure draft ED/2021/6 'Management Commentary' in an effort to update the 2010 IFRS Practice Statement 1 'Management Commentary'. The deadline for submitting comments is 23 November 2021.
- Comment deadline: Narrow-scope amendment to IFRS 17 from Sep 27, 2021 01:00 AM to Sep 27, 2021 09:00 PM — Comment letter deadline,
- On 28 July 2021, the IASB published the exposure draft ED/2021/8 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Proposed amendment to IFRS 17)' that would enable companies to improve the usefulness of the comparative information presented on initial application of IFRS 17 and IFRS 9. The deadline for submitting comments is 27 September 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.
- Comment deadline: PTU/2021/1 from Jun 21, 2021 02:00 AM to Jun 21, 2021 10:00 PM — Comment deadline,
- On 21 April 2021, the IASB published PTU/2021/1 'IFRS Taxonomy 2021 Proposed Update 1 — Disclosure of Accounting Policies and Definition of Accounting Estimates' with changes to elements to reflect new and amended disclosure requirements in 'Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)' and 'Definition of Accounting Estimates (Amendments to IAS 8)'. Comments on the proposed taxonomy update are due by 21 June 2021.