2024
- Comment deadline: Acquisitions and goodwill exposure draft from Jul 15, 2024 01:00 AM to Jul 15, 2024 09:00 PM — comment letter deadline,
- On 14 March 2024, the IASB published an exposure draft IASB/ED/2024/1 'Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)'. It contains proposed amendments that aim at enhanced information on acquisitions. Comments are requested by 15 July 2024.
- Comment deadline: FICE exposure draft from Mar 29, 2024 02:00 AM to Mar 29, 2024 10:00 PM — comment deadline,
- On 29 November 2023, the IASB published an exposure draft IASB/ED/2023/5 'Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)'. It contains proposed amendments that aim at clarifying the classification requirements in IAS 32 'Financial Instruments:Presentation', including their underlying principles, to address known practice issues that arise in applying IAS 32. Comments are requested by 29 March 2024.
- Comment deadline: Power purchase agreements exposure draft from Aug 07, 2024 02:00 AM to Aug 07, 2024 10:00 PM — comment letter deadline,
- On 8 May 2024, the IASB published an exposure draft IASB/ED/2024/3 'Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)'. Comments are requested by 7 August 2024.
- Comment deadline: PTU/2023/2 from Jan 05, 2024 02:00 AM to Jan 05, 2024 10:00 PM — comment deadline,
- On 6 November 2023, the IFRS Foundation issued a proposed IFRS Taxonomy Update, 'IFRS Accounting Taxonomy 2023 — Proposed Update 2 'Common Practice for Financial Instruments, General Improvements and Technology Update''. Comments on the proposed taxonomy update are due by 5 January 2024.
- Comment deadline: SME addendum from Jul 31, 2024 01:00 AM to Jul 31, 2024 09:00 PM — comment letter deadline,
- On 28 March 2024, the IASB published an exposure draft IASB/ED/2024/2 'Addendum to the Exposure Draft 'Third edition of the 'IFRS for SMEs' Accounting Standard''. Comments are requested by 31 July 2024.