|
Maintenance Projects |
Nächster milestone |
Zeitpunkt |
| Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9) | ED | - |
| Lack of Exchangeability (Amendments to IAS 21) | Decide Project Direction | - |
| Lease Liability in a Sale and Leaseback | IFRS Amendment | September 2022 |
|
Non-current Liabilities with Covenants (Amendments to IAS 1) |
IFRS Amendment | November 2022 |
| Provisions - Targeted Improvements | Decide Project Direction | - |
| Supplier Finance Arrangements | ED Feedback | July 2022 |
|
Standard-Setting Projects |
Nächster milestone |
Zeitpunkt |
| Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures | IFRS Accounting Standard | - |
| Disclosure Initiative – Targeted Standards-level Review of Disclosures | Decide Project direction | October 2022 |
| Dynamic Risk Management | ED | - |
|
Financial Instruments with Characteristics of Equity |
ED | - |
| Management Commentary | Decide Project Direction | - |
| Primary Financial Statements | IFRS Standard | - |
| Rate-regulated Activities | IFRS Standard | - |
| Second Comprehensive Review of the IFRS for SMEs Standard | ED Feedback | H1 2023 |
|
Research Projects |
Nächster milestone |
Zeitpunkt |
| Business Combinations under Common Control | Decide Project Direction | - |
| Equity Method | Decide Project direction | - |
| Extractive Activities | Decide Project Direction | September 2022 |
|
Goodwill and Impairment |
Decide Project Direction | November 2022 |
| Post-implementation Review of IFRS 9 – Classification/Measurement | Feedback Statement | Q4 2022 |
| Post-implementation Review of IFRS 9 - Impairment | Request f. Information | H1 2023 |
| Post-implementation review of IFRS 15 Revenue from Contracts with Customers | Request f. Information | H1 2023 |
|
Application Question |
Nächster milestone |
Zeitpunkt |
| Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9) | Decide Project Direction | - |
| Lessor Forgiveness of Lease Payments (IFRS 9 and IFRS 16) | AD | October 2022 |
| Multi-currency Groups of Insurance Contracts (IFRS 17 and IAS 21) | AD | October 2022 |
| Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition | AD | October 2022 |
|
Strategy & Governance Projects |
Nächster milestone |
Zeitpunkt |
| ISSB Consultation on Agenda Priorities | Request for Information | Q4 2022 |
|
Taxonomy Projects |
Nächster milestone |
Zeitpunkt |
| IFRS Sustainability Disclosure Taxonomy | Feedback on Staff Request for Feedback | November 2022 |
| IFRS Taxonomy Update—2022 General Improvements and Common Practice | Proposed IFRS Taxonomy Update | - |
| IFRS Accounting Taxonomy Update – Amendments to IAS 1 and IFRS 16 | Proposed IFRS Taxonomy Update | November 2022 |
|
Sustainability Projects |
Nächster milestone |
Zeitpunkt |
| Climate-related Disclosures | IFRS Sustainability Disclosure Standard | - |
| General Sustainability-related Disclosures | IFRS Sustainability Disclosure Standard | - |
ED – Exposure Draft
TAD – Tentative Agenda Decision
AD – Agenda Decision