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财务报告准则(2023 年征求意见稿)

 

Date Title  
8 December 2023

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision

 

with link to

(IFRS Interpretations Committee's comment due date is 5 February 2024)


Consultation ended
21 September 2023 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision

with link to

(IFRS Interpretations Committee's comment due date is 20 November 2023)
Consultation ended
13 September 2023

Invitation to Comment on IASB Exposure DraftAnnual Improvements to IFRS Accounting Standards – Volume 11

 

with link to

 

 

(IASB's comment due date is 11 December 2023)

Consultation ended
30 June 2023 Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 15Revenue from Contracts with Customers

 
with link to

(IASB's comment due date is 27 October 2023)

 

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute'sroundtableon 13 September 2023

Consultation ended
31 May 2023 Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 9 - Impairment

 

with link to

(IASB's comment due date is 27 September 2023)

 

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute'sroundtableon 14 August 2023

Consultation ended
15 June 2023

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision

with link to

(IFRS Interpretations Committee's comment due date is 14 August 2023)

Consultation ended
2 June 2023 Invitation to Comment on IASB Exposure DraftInternational Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Accounting Standard

with link to

(IASB's comment due date is 17 July 2023)

Consultation ended
23 March 2023 Invitation to Comment on IASB Exposure DraftAmendments to the Classification and Measurement of Financial Instruments(Proposed amendments to IFRS 9 and IFRS 7)

 

with link to

(IASB's comment due date is 19 July 2023)

 
Consultation ended
23 March 2023 Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

 
with link to

(IFRS Interpretations Committee's comment due date is 22 May 2023)
Consultation ended 
10 January 2023

Invitation to Comment on IASB Exposure DraftInternational Tax Reform—Pillar Two Model Rules(Proposed amendments to IAS 12)

with link to:

(IASB's comment due date is 10 March 2023)

 Consultation ended
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