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Part I: IFRS® Accounting Standards
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IFRS® Accounting Standards
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2024 Q2
2024 Q3
2024 H2
Addendum to the Exposure Draft Third edition of the IFRS for SMEs® Accounting Standard
Exposure Draft
Annual Improvements to IFRS® Accounting Standards — Cost Method (Amendments to IAS 7)
IFRS Amendment
Annual Improvements to IFRS® Accounting Standards — Introduction and Credit Risk Disclosures (Amendments to Guidance on implementing IFRS 7)
IFRS Amendment
Annual Improvements to IFRS® Accounting Standards — Determination of a ‘De Facto Agent’ (Amendments to IFRS 10)
IFRS Amendment
Annual Improvements to IFRS® Accounting Standards — Disclosure of Deferred Difference between Fair Value and Transaction Price (Amendments to Guidance on implementing IFRS 7)
IFRS Amendment
Annual Improvements to IFRS® Accounting Standards — Gain or Loss on Derecognition (Amendments to IFRS 7)
IFRS Amendment
Annual Improvements to IFRS® Accounting Standards — Hedge Accounting by a First-time Adopter (Amendments to IFRS 1)
IFRS Amendment
Annual Improvements to IFRS® Accounting Standards — Derecognition of Lease Liabilities (Amendments to IFRS 9)
IFRS Amendment
Annual Improvements to IFRS® Accounting Standards — Transaction Price (Amendments to IFRS 9)
IFRS Amendment
Business Combinations – Disclosures, Goodwill and Impairment
Exposure Draft
Business Combinations under Common Control
IASB Public Report
Carbon Credits
Classification and Measurement of Financial Instruments
IFRS Amendment
Climate-related and Other Uncertainties in the Financial Statements
Disclosure Initiative – Subsidiaries without Public Accountability: Disclosures
IFRS Accounting Standard
Dynamic Risk Management
Equity Method
Exposure Draft
Evaluating the Preface
Financial Instruments with Characteristics of Equity
Intangible Assets
Management Commentary
Post-implementation Review of IFRS 9 – Impairment
IASB Public Report
Post-implementation Review of IFRS 15
IASB Public Report
Power Purchase Arrangements
Exposure Draft
Primary Financial Statements
IFRS Accounting Standard
Provisions – Targeted Improvements
Exposure Draft
Rate-regulated Activities
Second Comprehensive Review of the IFRS for SMEs Accounting Standard
IFRS for SMEs Accounting Standard
Statement of Cash Flows and Related Matters
Updating the Subsidiaries Without Public Accountability: Disclosures Standard
Exposure Draft
Completed Projects
Project
Issued
Accounting Policies and Accounting Estimates (Amendments to IAS 8)
June 1, 2021
Amendments to IFRS 17
Insurance Contracts
November 1, 2020
Availability of a Refund (Amendments to IFRIC 14)
Classification of Liabilities (Amendments to IAS 1)
October 1, 2020
Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction (Amendments to IAS 12)
September 1, 2021
Disclosure Initiative – Targeted Standards-level Review of Disclosures
Disclosure Initiative—Accounting Policies
June 1, 2021
Disclosure initiative—Principles of Disclosure
Extractive Activities
Fees in the "10 per cent" Test for Derecognition (Amendments to IFRS 9)
September 1, 2020
IFRS 16 and COVID-19
April 1, 2021
IFRS 16 and COVID-19
July 1, 2020
Initial Application of IFRS 17 and IFRS 9―Comparative Information (Amendment to IFRS 17)
March 1, 2022
Interest Rate Benchmark Reform – Phase 2
October 1, 2020
Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)
November 1, 2019
International Tax Reform – Pillar Two Model Rules (Amendments to IAS 12)
June 1, 2023
Lack of Exchangeability (Amendments to IAS 21)
November 1, 2023
Lease Incentives (Amendment to Illustrative Example 13 accompanying IFRS 16)
September 1, 2020
Lease Liability in a Sale and Leaseback
December 15, 2022
Non-current Liabilities with Covenants – Proposed Amendments to IAS 1
December 15, 2022
Onerous Contracts – Cost of Fulfilling a Contract (Amendments to IAS 37)
September 1, 2020
Pension Benefits that Depend on Asset Returns
Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
Post-implementation Review of IFRS 9 – Classification and Measurement
Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16)
September 1, 2020
Scaling the Standards
Subsidiary as a First-time Adopter (Amendments to IFRS 1)
September 1, 2020
Supplier Finance Arrangements – Proposed Amendments to IAS 7 and IFRS 7
August 1, 2023
Taxation in Fair Value Measurements (Amendments to IAS 41)
September 1, 2020
Third Agenda Consultation
Updating a Reference to the Conceptual Framework (Amendments to IFRS 3)
September 1, 2020
Deferred Projects
There are no deferred projects at this time.