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IFRS® Accounting Standards
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2023 Q1
2023 Q2
2023 H2
Classification and Measurement of Financial Instruments
Exposure Draft
Business Combinations under Common Control
Disclosure Initiative – Subsidiaries without Public Accountability: Disclosures
Disclosure Initiative
–
Targeted Standards-level Review of Disclosures
IASB Public Report
Dynamic Risk Management
Evaluating the Preface
Extractive Activities
IASB Public Report
Financial Instruments with Characteristics of Equity
Exposure Draft
Goodwill and Impairment
International Tax Reform – Pillar Two Model Rules (Amendments to IAS 12)
IASB Public Report
Lack of Exchangeability (Amendments to IAS 21)
IFRS Amendment
Management Commentary
Post-implementation Review of IFRS 9 – Impairment
IASB Public Report
Primary Financial Statements
Provisions – Targeted Improvements
Rate-regulated Activities
Scaling the Standards
Consultation Paper
Second Comprehensive Review of the IFRS for SMEs Accounting Standard
IASB Public Report
Supplier Finance Arrangements – Proposed Amendments to IAS 7 and IFRS 7
IFRS Amendment
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—Accounting Policies
June 1, 2021
Disclosure initiative—Principles of Disclosure
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
April 28, 2021
Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)
November 1, 2019
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
Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16)
September 1, 2020
Subsidiary as a First-time Adopter (Amendments to IFRS 1)
September 1, 2020
Taxation in Fair Value Measurements (Amendments to IAS 41)
September 1, 2020
Third Agenda Consultation
July 29, 2022
Updating a Reference to the Conceptual Framework (Amendments to IFRS 3)
September 1, 2020
Deferred Projects
There are no deferred projects at this time.