IASB to extend comment period for its proposed amendments to IFRS 13 and IAS 19 and draft guidance for developing and drafting disclosures

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21 Jul 2021

During its 21 July 2021 meeting, the IASB Board members have decided to extend the comment period for its Exposure Draft (ED), ‘Disclosure Requirements in IFRS Standards — A Pilot Approach’ to 12 January 2022.

The ED contains proposed guidance for when the IASB is developing and drafting disclosure requirements for future IFRS Standards 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.

For more information, see the press release on the IASB’s website.

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