2022

Comment deadline of EFRAG draft sustainability standards from Aug 08, 2022 02:00 AM to Aug 08, 2022 09:00 PM Comment deadline,
On 29 April 2022, the European Financial Reporting Advisory Group (EFRAG) published its draft European Sustainability Reporting Standards (ESRS). Comments are requested by 8 August 2022.
Comment deadline: ISSB proposal on climate-related disclosures from Jul 29, 2022 01:00 AM to Jul 29, 2022 09:00 PM comment letter deadline,
On 31 March 2022, the ISSB published the exposure draft ED/2022/S2 'Climate-related Disclosures'. The deadline for submitting comments is 29 July 2022.
Comment deadline: ISSB proposal on general requirements from Jul 29, 2022 01:00 AM to Jul 29, 2022 09:00 PM comment letter deadline,
On 31 March 2022, the ISSB published the exposure draft ED/2022/S1 'General Requirements for Disclosure of Sustainability-related Financial Information'. The deadline for submitting comments is 29 July 2022.
Comment deadline: PIR of IFRS 9 from Jan 28, 2022 02:00 AM to Jan 28, 2022 10:00 PM comment deadline,
On 30 September 2021, the IASB issued a request for information seeking comments from stakeholders on whether IFRS 9 works as intended or whether there are areas that might benefit from improvements. Comments are requested by 28 January 2022.
Comment deadline: Proposed amendments to IAS 7 and IFRS 7 from Mar 28, 2022 01:00 AM to Mar 28, 2022 09:00 PM Comment letter deadline,
On 26 November 2021, the IASB published the exposure draft ED/2021/10 'Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)' to add disclosure requirements, and ‘signposts’ within existing disclosure requirements, that would ask entities to provide qualitative and quantitative information about supplier finance arrangements. The deadline for submitting comments is 28 March 2022.
Comment deadline: Proposed amendments to IAS 1 from Mar 21, 2022 02:00 AM to Mar 21, 2022 10:00 PM Comment letter deadline,
On 19 November 2021, the IASB published the exposure draft ED/2021/9 'Non-current Liabilities with Covenants (Proposed amendments to IAS 1)' to clarify how conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability. The deadline for submitting comments is 21 March 2022.
Comment deadline: Proposed reduced disclosure IFRS from Jan 31, 2022 02:00 AM to Jan 31, 2022 10:00 PM comment letter deadline,
On 26 July 2021, the IASB published the exposure draft 'Subsidiaries without Public Accountability: Disclosures' that would permit eligible subsidiaries that are small and medium-sized entities (SMEs) to apply IFRSs but with reduced disclosure requirements. The deadline for submitting comments is 31 January 2022.
Comment deadline: PTU/2021/2 from Jan 03, 2022 02:00 AM to Jan 03, 2022 10:00 PM comment deadline,
On 2 December 2021, the IASB issued a proposed IFRS Taxonomy Update, 'IFRS Taxonomy 2021 Proposed Update 2 — Technology Update'. Comments on the proposed taxonomy update are due by 3 January 2022.
Comment deadline: PTU/2021/3 from Jan 17, 2022 02:00 AM to Jan 17, 2022 10:00 PM London,
On 16 December 2021, the IFRS Foundation issued a proposed IFRS Taxonomy Update, 'IFRS Taxonomy 2021 Proposed Update 3 — Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17)'. Comments on the proposed taxonomy update are due by 17 January 2022.
Comment deadline: PTU/2022/1 from Dec 16, 2022 02:00 AM to Dec 16, 2022 10:00 PM comment deadline,
On 16 November 2022, the IFRS Foundation issued a proposed IFRS Taxonomy Update, 'IFRS Accounting Taxonomy 2022 Proposed Update 1 — General Improvements and Common Practice'. Comments on the proposed taxonomy update are due by 16 December 2022.
Comment deadline: PTU/2022/2 from Dec 28, 2022 01:00 AM to Dec 28, 2022 11:00 PM comment letter deadline,
On 28 November 2022, the IFRS Foundation issued a proposed IFRS Taxonomy Update, 'IFRS Accounting Taxonomy 2022 Proposed Update 2 — 'Lease Liability in a Sale and Leaseback' and 'Non-current Liabilities with Covenants''. Comments on the proposed taxonomy update are due by 28 December 2022.

Correction list for hyphenation

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