2023
- Comment deadline: Amendments to IFRS 9 and IFRS 7 from Jul 19, 2023 01:00 AM to Jul 19, 2023 09:00 PM — comment letter deadline,
- On 21 March 2023, the International Accounting Standards Board (IASB) published an exposure draft 'Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)' to address matters identified during the post-implementation review of the classification and measurement requirements of IFRS 9 'Financial Instruments'. Comments are requested by 19 July 2023.
- Comment deadline: Annual improvements volume 11 from Dec 11, 2023 02:00 AM to Dec 11, 2023 10:00 PM — comment deadline,
- On 12 September 2023, the IASB published an exposure draft 'Annual Improvements to IFRS Accounting Standards — Volume 11'. It contains proposed amendments to five standards as result of the IASB's annual improvements project. Comments are requested by 11 December 2023.
- Comment deadline: IAS 12 amendments from Mar 10, 2023 02:00 AM to Mar 10, 2023 10:00 PM — comment deadline,
- On 9 January 2023, the IASB published an exposure draft 'International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12)' to respond to stakeholders’ concerns about the potential implications of the imminent implementation of the OECD pillar two model rules on the accounting for income taxes. Comments are requested by 10 March 2023.
- Comment deadline: IFRS for SMEs ED from Mar 07, 2023 02:00 AM to Mar 07, 2023 10:00 PM — comment letter deadline,
- On 8 September 2022, the IASB published the exposure draft IASB/ED/2022/1 'Third edition of the IFRS for SMEs Accounting Standard'. The deadline for submitting comments is 7 March 2023.
- Comment deadline: ISSB agenda consultation from Sep 01, 2023 01:00 AM to Sep 01, 2023 09:00 PM — Comment deadline,
- On May 4 2023, the ISSB launched a public consultation on its future work programme. The deadline for submitting comments on the request for information 1 September 2023.
- Comment deadline: ISSB draft methodology from Aug 09, 2023 01:00 AM to Aug 09, 2023 09:00 PM — Comment deadline,
- On 11 May 2023, the ISSB published an exposure draft 'Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates'. The deadline for submitting comments is 9 August 2023.
- Comment deadline: PIR IFRS 9 (Impairment) from Sep 27, 2023 01:00 AM to Sep 27, 2023 09:00 PM — comment letter deadline,
- On 30 May 2023, the IASB issued a request for information (RFI) seeking comments from stakeholders to identify whether the impairment requirements in IFRS 9 'Financial Instruments' provide information that is useful to users of financial statements; whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standard; and whether unexpected costs have arisen in connection with applying or enforcing the standard. Comments on the RFI are requested by 27 September 2023.
- Comment deadline: PIR IFRS 15 from Oct 27, 2023 01:00 AM to Oct 27, 2023 09:00 PM — comment letter deadline,
- On 29 June 2023, the IASB issued a request for information (RFI) seeking comments from stakeholders to identify whether the requirements in IFRS 15 'Revenue from Contracts with Customers' provide information that is useful to users of financial statements; whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standard; and whether unexpected costs have arisen in connection with applying or enforcing the standard. Comments on the RFI are requested by 27 October 2023.
- Comment deadline: Proposed sustainability taxonomy from Sep 26, 2023 01:00 AM to Sep 26, 2023 09:00 PM — Comment deadline,
- On 27 July 2023, the IFRS Foundation published the 'Proposed IFRS Sustainability Disclosure Taxonomy' for public comment. Comments are requested by 26 September 2023.
- Comment deadline: PTU/2023/1 from Dec 04, 2023 02:00 AM to Dec 04, 2023 10:00 PM — comment letter deadline,
- On 5 October 2023, the IFRS Foundation issued a proposed IFRS Taxonomy Update, 'IFRS Accounting Taxonomy 2023 — Proposed Update 1 'International Tax Reform—Pillar Two Model Rules', 'Supplier Finance Arrangements' and 'Lack of Exchangeability''. Comments on the proposed taxonomy update are due by 4 December 2023.