In this section
OIC published the comments to IASB on IFRS IC Tentative Agenda Decision and comment letters: Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38).
Due Date: 10/02/2025
Last November, the IASB has published a consultation on some narrow amendments to IAS 37 – Provisions, Contingent Liabilities and Contingent Assets.
OIC published the comments to EFRAG on: Draft Comment Letter on IASB ED Equity Method of Accounting AIS 28 Investments in Associates and Joint Ventures (revised 202x) ; and Draft Endorsement Advice on IASB Amendments to IFRS 7 and IFRS 9 about “Contracts referencing Nature-dependent Electricity”.
Due Date: 28/02/2025
EFRAG is launching two online surveys to seek preparers’ (subsidiaries and parent entities) and users’ views on the voluntary application of IFRS 19 Subsidiaries without Public Accountability: Disclosures which allows eligible subsidiaries to prepare reduced disclosures under IFRS.
Due Date: 15/05/2025
EFRAG publishes its Discussion Paper on the Statement of Cash Flows.
OIC sent its comment letter to the IASB: IASB ED Translation to a Hyperinflationary Presentation Currency IASB ED Amendments to IFRS 19 SWPA: Disclosures IASB ED Climate-related and Other Uncertainties in the Financial Statement The documents are attached.
OIC has published its Comment Letter on EFRAG draft comment letter on IASB ED Amendments to Climate related and other uncertainties.
Due Date: 26/03/2025
EFRAG has published its Draft Endorsement Advice on the new standard IFRS 18 Presentation and Disclosure in Financial Statements which contains important innovations in the area of presentation.
Due Date: 25/03/2025
The IASB publishes the Exposure Draft Provisions – Target improvements which contains amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets.