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IASB Proposals

IASB Exposure Drafts

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IASB/ED/2023/5, Financial Instruments with Characteristics of Equity — Proposed amendments to IAS 32, IFRS 7 and IAS 1IASB/ED/2023/5, Financial Instruments with Characteristics of Equity — Basis for ConclusionsIASB/ED/2023/5, Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity — Proposed amendments to IAS 32, IFRS 7 and IAS 1IASB/ED/2023/5, Financial Instruments with Characteristics of Equity: SnapshotIASB/AI/ED/2023/1, Annual Improvements—Volume 11IASB/ED/2023/3, International Tax Reform—Pillar Two Model Rules — Proposed amendments to the IFRS for SMEs StandardIASB/ED/2023/2, Amendments to the Classification and Measurement of Financial Instruments — Proposed amendments to IFRS 9 and IFRS 7IASB/ED/2023/1, International Tax Reform—Pillar Two Model Rules — Proposed amendments to IAS 12IASB/ED/2022/1, Third edition of the IFRS for SMEs Accounting Standard: Section 19 Business Combinations and GoodwillIASB/ED/2022/1, Third edition of the IFRS for SMEs Accounting Standard: SnapshotIASB/ED/2022/1, Third edition of the IFRS for SMEs Accounting StandardIASB/ED/2022/1, Third edition of the IFRS for SMEs Accounting Standard: Basis for Conclusions and Illustrative Financial StatementsED/2021/10, Supplier Finance Arrangements — Proposed amendments to IAS 7 and IFRS 7ED/2021/9, Non-current Liabilities with Covenant — Proposed amendments to IAS 1ED/2021/8, Initial Application of IFRS 17 and IFRS 9—Comparative Information — Proposed amendment to IFRS 17ED/2021/7, Subsidiaries without Public Accountability: Disclosures—Basis for ConclusionsED/2021/7, Subsidiaries without Public Accountability: DisclosuresED/2021/6, Management Commentary—Basis for ConclusionsED/2021/6, Management CommentaryED/2021/4, Lack of ExchangeabilityED/2021/3, Disclosure Requirements in IFRS Standards—A Pilot Approach: Basis for Conclusions — Proposed amendments to IFRS 13 and IAS 19ED/2021/3, Disclosure Requirements in IFRS Standards—A Pilot Approach — Proposed amendments to IFRS 13 and IAS 19ED/2021/2, Covid-19-Related Rent Concessions beyond 30 June 2021 — Proposed amendment to IFRS 16ED/2021/1, Regulatory Assets and Regulatory LiabilitiesED/2021/1, Regulatory Assets and Regulatory Liabilities—Basis for ConclusionsED/2021/1, Regulatory Assets and Regulatory Liabilities—Illustrative ExamplesED/2020/4, Lease Liability in a Sale and Leaseback — Proposed amendment to IFRS 16ED/2020/3, Classification of Liabilities as Current or Non-current—Deferral of Effective Date — Proposed amendment to IAS 1ED/2020/2, Covid-19-Related Rent Concessions — Proposed amendment to IFRS 16ED/2020/1, Interest Rate Benchmark Reform — Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16ED/2019/7, General Presentation and Disclosures: Basis for ConclusionsED/2019/7, General Presentation and Disclosures: Illustrative ExamplesED/2019/7, General Presentation and DisclosureED/2019/6, Disclosure of Accounting Policies — Proposed amendments to IAS 1 and IFRS Practice Statement 2ED/2019/5, Deferred Tax related to Assets and Liability arising from a Single Transaction — Proposed amendments to IAS 12ED/2019/4, Amendments to IFRS 17ED/2019/3, Reference to the Conceptual Framework — Proposed amendments to IFRS 3ED/2019/2, Annual Improvements to IFRS Standards 2018-2020ED/2019/1, Interest Rate Benchmark Reform — Proposed amendments to IFRS 9 and IAS 39ED/2018/2, Onerous Contracts — Cost of Fulfilling a Contract — Proposed Amendments to IAS 37ED/2018/1, Accounting Policy Changes — Proposed Amendments to IAS 8ED/2017/6, Definition of Material — Proposed Amendments to IAS 1 and IAS 8ED/2017/5, Accounting Policies and Accounting Estimates — Proposed Amendments to IAS 8ED/2017/4, Property, Plant and Equipment — Proceeds Before Intended Use — Proposed Amendments to IAS 16ED: IFRS Foundation Constitution — Drafting Review: Separating the Role of the IASB Chair and the Executive DirectorED/2017/3, Prepayment Features With Negative Compensation — Proposed Amendments to IFRS 9ED: IASB and IFRS Interpretations Committee Due Process HandbookED/2017/2, Improvements to IFRS 8 Operating Segments — Proposed Amendments to IFRS 8 and IAS 34ED/2017/1, Annual Improvements to IFRS Standards 2015–2017 CycleED/2016/1, Definition of a Business and Accounting for Previously Held Interests — Proposed Amendments to IFRS 3 and IFRS 11ED: Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation ConstitutionED/2015/10, Annual Improvements to IFRSs 2014–2016 CycleED/2015/9, Transfers of Investment Property — Proposed Amendment to IAS 40ED/2015/8, IFRS Practice Statement: Application of Materiality to Financial StatementsED/2015/7, Effective Date of Amendments to IFRS 10 and IAS 28ED/2015/5, Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan — Proposed Amendments to IAS 19 and IFRIC 14ED/2015/4, Updating References to the Conceptual Framework ED/2015/3, Conceptual Framework for Financial ReportingED/2015/3, Conceptual Framework for Financial Reporting: Basis for ConclusionsED/2015/3, Conceptual Framework for Financial Reporting: SnapshotED/2015/2, Effective Date of IFRS 15 — Proposed Amendments to IFRS 15ED/2015/1, Classification of Liabilities — Proposed Amendments to IAS 1ED/2014/4, Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value — Proposed Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13Staff Draft of Exposure Draft IFRS X, Financial Statement Presentation — Introduction Staff Draft of Exposure Draft IFRS X, Financial Statement Presentation ED/2010/7, Measurement Uncertainty Analysis Disclosure for Fair Value Measurements: Limited Re-exposure of Proposed Disclosure ED/2010/7, Measurement Uncertainty Analysis Disclosure for Fair Value Measurements: User QuestionnaireED/2010/5, Presentation of Items of Other Comprehensive Income: Proposed amendments to IAS 1ED/2010/5, Presentation of Items of Other Comprehensive Income: Limited Amendments to IAS 1ED/2010/2, Conceptual Framework for Financial Reporting: The Reporting EntityED/2010/1, Measurement of Liabilities in IAS 37: Proposed Amendments to IAS 37ED/2009/10, Discount Rate for Employee Benefits — Proposed amendments to IAS 19ED/2008/2, Amendments to IFRS 5: Discontinued OperationsED/2008/1, Simplifying Earnings per Share: Proposed amendments to IAS 33