Exposure Draft 2024

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to

• Guarantees Issued on Obligations of Other Entities
• Recognition of Revenue from Tuition Fees (IFRS 15Revenue from Contracts with Customers)

(IFRS Interpretations Committee's comment due date is 18 November 2024)

Invitation to Comment on IASB Exposure Draft Climate-related and Other Uncertainties in the Financial Statements

with link to

• Exposure Draft
• Press release

(IASB’s comment due date is 28 November 2024)

Invitation to Comment on the IASB Exposure Draft Amendments to IFRS 19Subsidiaries without Public Accountability: Disclosures

with link to

• Exposure Draft
• Press release

(IASB’s comment due date is 27 November 2024)

with link to

• Exposure Draft
• Press release

(IASB’s comment due date is 22 November 2024)

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision

with link to

• Classification of Cash Flows related to Variation Margin Calls on ‘Collateralised-to-Market’ Contracts (IAS 7 Statement of Cash Flows)

(IFRS Interpretations Committee's comment due date is 19 August 2024)

with link to

• Exposure Draft
• Press release

(IASB’s comment due date is 7 August 2024)

with link to

• Exposure Draft
• Press release

• Comment letter received

(IASB’s comment due date is 31 July 2024)

with link to

• Exposure Draft
• Basis for Conclusions
• Introductory video
• Snapshot
• Press release

(IASB’s comment due date is 15 July 2024)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 27 May 2024.