Comisión Técnica Permanente para Analizar las “Decisiones de Agenda” del IFRIC
I – Management-defined Performance Measures—Hypothetical Income and Expenses (IFRS 18)
Language of the letter: English
Date: 07/09/2026
II – Classification of Income and Expenses from Cash and Cash Equivalents (IFRS 18)
Language of the letter: English
Date: 07/09/2026
III – Classification of Income and Expenses from Cash and Cash Equivalents (IFRS 18)
Language of the letter: English
Date: 07/09/2026
IV – Classification of Income and Expenses when an Entity Has a Main Business Activity of Providing Financing to Customers (IFRS 18)
Language of the letter: English
Date: 07/09/2026
V – Control Assessment for a Single-investor Fund (IFRS 10)
Language of the letter: English
Date: 07/09/2026
VI – Assessment of Specified Main Business Activities for a Manufacturer-Lessor (IFRS 18)
Language of the letter: English
Date: 07/09/2026
VII – Labels of Subtotals (IFRS 18)
Language of the letter: English
Date: 07/09/2026
VIII – Presentation of Operating Expenses (IFRS 18)
Language of the letter: English
Date: 07/09/2026
(GTT 135) – Exposure Draft of proposed International Standard on Review Engagements (ISRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity’s Annual Financial Statements.
Language of the letter: English
Date: 03/09/2026
(GTT 134) – Consolidation Exception – Proposed Amendments to the IFRS for SMEs Accounting Standard
Language of the letter: English
Date: 09/09/2026
(GTT 132) – ISA 540 (Revised) Post-Implementation Survey.
Language of the letter: English
Date: 15/06/2026
(GTT 132) – ISA 540 (Revised) Post-Implementation Survey.
Language of the letter: English
Date: 15/06/2026
Comisión Técnica Permanente para Analizar las “Decisiones de Agenda” del IFRIC –
Reassessment of Control (IFRS 10)
Language of the letter: English
Date: 28/05/2026
(GTT 131) – Exposure Draft: Amendments to the Fair Value Option for Investments in Associates and Joint Ventures. Proposed Amendments to IAS 28.
Language of the letter: English
Date: 20/04/2026
(GTT 130) – The IAASB’s and the IESBA’s Survey: Strategies and Work Plans (SWPs) for 2028–2031.
Language of the letter: English
Date: 24/06/2026
(GTT 129) – Exposure Draft Risk Mitigation Accounting Proposed amendments to IFRS 9 and IFRS 7. (Open for comments – nov 2026)
Comisión Técnica Permanente para Analizar las “Decisiones de Agenda” del IFRIC
1 – Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18)
Language of the letter: English
Date: 05/02/2026
2 – Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18)
Language of the letter: English
Date: 05/02/2026
3 – Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 Income Taxes (IFRS 18)
Language of the letter: English
Date: 05/02/2026
4 – Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1)
Language of the letter: English
Date: 05/02/2026
5 – Scope of the Requirement to Disclose Expenses by Nature (IFRS 18)
Language of the letter: English
Date: 05/02/2026
(GTT 127) – Request for Information: Post-implementation Review – IFRS 16 Leases.
Language of the letter: English
Date: 15/10/2025
(GTT 126) – Response template for the ED of proposed Narrow-scope amendments to IAASB Standards arising from the IESBA’s using the work of an external expert project
Language of the letter: English
Date: 16/07/2025
(GTT 124) – Response Template for the Invitation to Comment Before the IAASB Finalizes the Narrow Scope Amendments to the ISQMs and ISAs for the IAASB PIE Track 2 Project
Language of the letter: English
Date: 27/03/2025
(GTT 123) – Exposure Draft “Due Process Handbook”
Language of the letter: English
Date: 17/03/2025
(GTT 122) – Exposure Draft Provisions—Targeted Improvements Proposed amendments to Guidance on implementing IAS 37
Language of the letter: English
Date: 12/03/2025
(GTT 121) – Exposure Draft “Equity Method of Accounting—IAS 28 Investments in Associates and Joint Ventures (revised 202x)”
Language of the letter: English
Date: 20/01/2025
(GTT 120) – Climate-related and Other Uncertainties in the Financial Statements. Proposed illustrative examples
Language of the letter: English
Date: 28/11/2024
(GTT 119) – Amendments to IFRS 19 – Subsidiaries without Public Accountability: Disclosures (the “ED”).
Language of the letter: English
Date: 15/11/2024
(GTT 118) – Translation to a Hyperinflationary Presentation Currency – Proposed amendments to IAS 21
Language of the letter: English
Date: 22/11/2024
Comité Técnico Permanente para Análisis de Decisiones de Agenda del IFRS-IC
Guarantees Issued on Obligations of Other Entities
Language of the letter: English
Date: 15/11/2024
Grupo de Trabajo Permanente ESAL – IFR4NPO
CIPFA/ED/2024/3
Language of the letter: English
Date: 16/09/2024
(GTT 117) – Contracts for Renewable Electricity – Proposed amendments to IFRS 9 and IFRS 7
Language of the letter: English
Date: 07/08/2024
(GTT 116) – Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
Language of the letter: English
Date: 31/07/2024
(GTT 115) – Business Combinations — Disclosures, Goodwill and Impairment. Proposed amendments to IFRS 3 and IAS 36
Language of the letter: English
Date: 15/07/2024
(GTT 114) – Exposure Draft IASB/ED/2023/5 – Financial Instruments with Characteristics of Equity – Proposed amendments to IAS 32, IFRS 7 and IAS 1
Language of the letter: English.
Date: 29/03/2024
Grupo de Trabajo Permanente ESAL – IFR4NPO
Exposure Draft CIPFA/ED/2023/2
Language of the letter: English.
Date: 15/03/2024
Comité Técnico Permanente para Análisis de Decisiones de Agenda del IFRS-IC – Alcance del requerimiento de revelar gastos por naturaleza (NIIF 18)
Language of the letter: English.
Fecha: 05/02/2026
Comité Técnico Permanente para Análisis de Decisiones de Agenda del IFRS-IC – Presentación razonable y cumplimiento de las NIIF (NIC 1)
Language of the letter: English.
Fecha: 05/02/2026
Comité Técnico Permanente para Análisis de Decisiones de Agenda del IFRS-IC – Presentación de impuestos o cargos fuera del alcance de la NIC 12 (NIIF 18)
Language of the letter: English.
Fecha: 05/02/2026
Comité Técnico Permanente para Análisis de Decisiones de Agenda del IFRS-IC – Clasificación de ganancias y pérdidas en derivados (NIIF 18)
Language of the letter: English.
Fecha: 05/02/2026
Comité Técnico Permanente para Análisis de Decisiones de Agenda del IFRS-IC – Evaluación de Entidad con actividad de negocio principal (NIIF 18)
Language of the letter: English.
Fecha: 05/02/2026
Comité Técnico Permanente para Análisis de Decisiones de Agenda del IFRS-IC – Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8)
Language of the letter: English.
Date: 05/02/2024
Comité Técnico Permanente para Análisis de Decisiones de Agenda del IFRS-IC – Climate-related Commitments (IAS 37)
Language of the letter: English.
Date: 05/02/2024
(GTT 113) – Exposure Draft: Annual Improvements—Volume 11
Language of the letter: English.
Date: 11/12/2023
(GTT 112) – Exposure Draft: International Tax Reform—Pillar Two Model Rules. Proposed amendments to the IFRS for SMEs Standard
Language of the letter: English.
Date: 17/07/2023
(GTT 111) – Request for Information – Post-implementation Review IFRS 15 Revenue from Contracts with Customers
Language of the letter: English.
Date: 27/10/2023
(GTT 110) – Request for Information — Post-implementation Review IFRS 9 Financial Instruments – Impairment
Language of the letter: English.
Date: 27/09/2023
(GTT 109) – Exposure Draft IASB/ED/2023/2 – Amendments to the Classification and Measurement of Financial Instruments – Proposed amendments to IFRS 9 and IFRS 7
Language of the letter: English.
Date: 18/07/2023
(GTT 108) – International Tax Reform—Pillar Two Model Rules – Proposed amendments to IAS 12
Language of the letter: English.
Date: 10/03/2023
(GTT 107) – Exposure Draft IASB/ED/2022/1Third edition of the IFRS for SMEs Accounting Standard
Language of the letter: English.
Date: 07/03/2023