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Accounting Policies and Accounting Estimates (Amendments to IAS 8)
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June 1, 2021
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Amendments to IFRS 17 Insurance Contracts
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November 1, 2020
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Availability of a Refund (Amendments to IFRIC 14)
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Business Combinations under Common Control
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Classification of Liabilities (Amendments to IAS 1)
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October 1, 2020
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Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)
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October 29, 2024
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Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction (Amendments to IAS 12)
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September 1, 2021
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Disclosure Initiative – Subsidiaries without Public Accountability: Disclosures
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September 6, 2024
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Disclosure Initiative – Targeted Standards-level Review of Disclosures
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Disclosure Initiative—Accounting Policies
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June 1, 2021
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Disclosure initiative—Principles of Disclosure
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Extractive Activities
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Fees in the "10 per cent" Test for Derecognition (Amendments to IFRS 9)
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September 1, 2020
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IFRS 16 and COVID-19
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April 1, 2021
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IFRS 16 and COVID-19
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July 1, 2020
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Initial Application of IFRS 17 and IFRS 9―Comparative Information (Amendment to IFRS 17)
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March 1, 2022
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Interest Rate Benchmark Reform – Phase 2
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October 1, 2020
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International Tax Reform – Pillar Two Model Rules (Amendments to IAS 12)
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August 1, 2023
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Lack of Exchangeability (Amendments to IAS 21)
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November 1, 2023
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Lease Incentives (Amendment to Illustrative Example 13 accompanying IFRS 16)
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September 1, 2020
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Lease Liability in a Sale and Leaseback
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December 15, 2022
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Non-current Liabilities with Covenants – Proposed Amendments to IAS 1
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December 15, 2022
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Onerous Contracts – Cost of Fulfilling a Contract (Amendments to IAS 37)
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September 1, 2020
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Pension Benefits that Depend on Asset Returns
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Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
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Post-implementation Review of IFRS 15
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Post-implementation Review of IFRS 9 – Classification and Measurement
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Post-implementation Review of IFRS 9 – Impairment
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Power Purchase Agreements
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Primary Financial Statements
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September 6, 2024
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Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16)
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September 1, 2020
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Scaling the Standards
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Subsidiary as a First-time Adopter (Amendments to IFRS 1)
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September 1, 2020
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Supplier Finance Arrangements – Proposed Amendments to IAS 7 and IFRS 7
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August 1, 2023
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Taxation in Fair Value Measurements (Amendments to IAS 41)
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September 1, 2020
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Third Agenda Consultation
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Updating a Reference to the Conceptual Framework (Amendments to IFRS 3)
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September 1, 2020
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