Appendix A — Significant Adoption Dates
The charts below describe significant adoption dates for IFRS Accounting
Standards and U.S. GAAP for PBEs.
|
IFRS Accounting Standards
|
Effective Date
|
Early Adoption Allowed (Yes/No)
|
Deloitte Resources
|
|---|---|---|---|
|
Final Guidance
| |||
|
Amendments to the Classification and
Measurement of Financial Instruments (Amendments to IFRS 9
and IFRS 7) (issued May 30, 2024)
|
Annual reporting periods beginning on or after January 1,
2026.
|
Yes
|
June 4, 2024, iGAAP in Focus
|
| IFRS 19, Subsidiaries Without Public Accountability: Disclosures (issued May 9. 2024) | Annual reporting periods beginning on or after January 1, 2027. | Yes |
May 14, 2024, iGAAP in Focus
|
|
IFRS 18, Presentation and Disclosure in Financial
Statements (issued April 9, 2024)
|
Annual reporting periods beginning on or after January 1,
2027.
|
Yes
|
April 12, 2024, iGAAP in Focus
|
|
Lack of Exchangeability — amendments to
IAS 21 (issued August 15, 2023)
|
Annual reporting periods beginning on or after
January 1, 2025.
|
Yes
|
August 23, 2023, iGAAP in Focus
|
|
U.S. GAAP
|
Effective Date for PBEs
|
Early Adoption Allowed (Yes/No)
|
Deloitte Resources
|
|---|---|---|---|
|
Final Guidance
| |||
|
ASU 2024-01, Compensation — Stock Compensation (Topic 718):
Scope Application of Profits Interest and Similar Awards
(issued March 21, 2024)
|
Annual periods beginning after December 15, 2024, including
interim periods within those annual periods.
|
Yes
|
March 22, 2024, Heads
Up
|
|
ASU 2023-09, Income Taxes (Topic 740): Improvements to Income
Tax Disclosures (issued December 14, 2023)
|
Annual periods beginning after December 15, 2024.
|
Yes
|
January 18, 2024, Heads
Up
|
|
ASU 2023-08, Intangibles — Goodwill and Other
— Crypto Assets (Subtopic 350-60), Accounting for and
Disclosure of Crypto Assets (issued December 13, 2023)
|
Fiscal years beginning after December 15, 2024, including interim
periods within those fiscal years.
|
Yes
|
December 15, 2023, Heads
Up
|
|
ASU 2023-07, Segment Reporting (Topic 280):
Improvements to Reportable Segment Disclosures (issued
November 27, 2023)
|
Fiscal years beginning after December 15, 2023,
and interim periods within fiscal years beginning after December
15, 2024.
|
Yes
|
November 30, 2023, Heads Up
|