Questionario Targeted Amendments Provisions
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.
Category: Documents open to comment
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EFRAG is launching two online surveys for preparers and users on application of IFRS 19
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.
EFRAG publishes its Discussion Paper on the Statement of Cash Flows
Due Date: 15/05/2025
EFRAG publishes its Discussion Paper on the Statement of Cash Flows.
EFRAG publishes its DEA on IFRS 18 and invites to comments
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.
IASB publishes the Exposure Draft Provisions
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.