Projects
Topics
- 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
Climate-related and Other Uncertainties in the Financial Statements- IASB maintenance project
Responsibles
Vincent Papa
Sapna Heeralall
Phase
Exposure draft consultation
Due Process Procedures for Sustainability Reporting Standard-Setting
Responsibles
Saskia Slomp
Filipe Alves
Phase
Communication
Topics
Governance, politics, policies and priorities
Business Combinations - Disclosures, Goodwill and Impairment
Responsibles
Isabel Batista
Phase
Exposure draft consultation
Topics
Consolidation, interests in other entities and joint arrangements
Non-financial assets
Provisions - Targeted Improvements to IAS 37
Responsibles
Rasmus Sommer
Phase
Exposure draft consultation
Topics
Non-financial liabilities, provisions, contingent liabilities and contingent assets