(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 – 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