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 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.