Projects
Topics
- Concepts and general guidance
- Consolidation, interests in other entities and joint arrangements
- Governance, politics, policies and priorities
- Non-financial assets
- Non-financial liabilities, provisions, contingent liabilities and contingent assets
- Presentation of financial statements and disclosure unrelated to specific assets and liabilities
- Open for comment
IFRS Foundation Due Process Handbook Consultation 2025
Responsibles
Didrik Thrane-Nielsen
Kathrin Schoene
Didier Andries
Sebastian Heintges
Phase
Consultation
Open for comment
EFRAG Due Process Procedures for Financial Reporting - 2024 Consultation
Responsibles
Rasmus Sommer
Filipe Alves
Galina Borisova
Phase
Consultation
Topics
Governance, politics, policies and priorities
Use of a Hyperinflationary Presentation Currency by a Nonhyperinflationary Entity (IAS 21)
Responsibles
Didrik Thrane-Nielsen
Vasileios Dionelis
Phase
Exposure draft consultation
Topics
Presentation of financial statements and disclosure unrelated to specific assets and liabilities
Open for comment
IFRS 16 Post-implementation Review
Responsibles
Kathrin Schoene
Juan Jose Gomez de la Calzada
Aleksandra Sivash
Phase
Exposure draft consultation
Voluntary reporting standard for SMEs (VSME)
Responsibles
Elisa Bevilacqua
Chiara Del Prete
Phase
Concluded
ESRS LSME (ESRS for Listed SMEs)
Responsibles
Chiara Del Prete
Paolo Mazzeo
Phase
Concluded
Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Exposure draft consultation
Article 8 XBRL Taxonomy
Responsibles
Richard Boessen
Phase
Concluded