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IFRS® Accounting Standards
Documents for Comment
IFRS® Accounting Standards
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Consultation Papers
Consultation Paper I – Exploring Scalability in Canada
Consultation Paper
Exposure Drafts
AcSB Exposure Draft – Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) – April 2023
AcSB Exposure Draft – International Tax Reform – Pillar Two Model Rules (Amendments to IAS 12)
AcSB Exposure Draft – Lack of Exchangeability (Proposed amendments to IAS 21)
Exposure Draft
AcSB Exposure Draft – Non-current Liabilities with Covenants – Proposed Amendments to IAS 1 – December 2021
AcSB Exposure Draft – Subsidiaries without Public Accountability: Disclosures – December 2021
AcSB Exposure Draft – COVID-19-Related Rent Concessions beyond June 30, 2021 (Proposed amendment to IFRS 16)
Exposure Draft
AcSB Exposure Draft – Disclosure Requirements in IFRS Standards — A Pilot Approach
AcSB Exposure Draft – General Presentation and Disclosures
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AcSB Exposure Draft – Initial Application of IFRS 17 and IFRS 9―Comparative Information (Proposed amendment to IFRS 17) – August 2021
Exposure Draft
AcSB Exposure Draft – Lease Liability in a Sale and Leaseback
Exposure Draft
AcSB Exposure Draft – Regulatory Assets and Regulatory Liabilities
Exposure Draft
Supplier Finance Arrangements – Proposed amendments to IAS 7 and IFRS 7 – December 2021