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IFRS in Focus IASB proposes a minor amendment regarding the initial application of IFRS 17 and IFRS 9 This IFRS in Focus discusses the proposed amendment to IFRS 17 Insurance Contracts set out in Initial Application of IFRS 9 and IFRS 17—Comparative Information, published by the International Accounting Standards Board (Board) on 28 July 2021. • The Board proposes a narrow-scope amendment ...

IFRS in Focus IASB proposes reduced disclosures for subsidiaries without public accountability This IFRS in Focus discusses the proposed new IFRS Standard Subsidiaries without Public Accountability: Disclosures set out in published by the International Accounting Standards Board (Board) in July 2021. • The Board proposes a new IFRS Standard that would permit a subsidiary to provide reduce...

Standards Exposure Draft July 2021 Comments to be received by 27 September 2021 Initial Application of IFRS 17 and IFRS 9— Comparative Information Proposed amendment to IFRS 17 Exposure Draft Initial Application of IFRS 17 and Comparative Information Proposed amendment to IFRS 17 Comments to be received by 27 September 2021 Exposure Draft Initial Application of IFRS 17 and In...

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures Standards Exposure Draft Basis for Conclusions Basis for Conclusions on Exposure Draft Subsidiaries without Public Accountability: Disclosures Comments to be received by 31 January 2022 This Basis for Conclusions accompanies the Exposure Draft Subsidiaries without Public...