Completed Influencing Projects

Please find links below to the completed influencing projects: 

Financial Instruments with Characteristics of Equity

IFRS Interpretations Committee – Tentative Agenda Decision: Climate-related Commitments (IAS 37)

Annual Improvements to IFRS Accounting Standards – Volume 11

Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers

Post Implementation Review of IFRS 9 - Impairment

Amendments to the Classification and Measurement of Financial Instruments

ISSB Request for Information

International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12)

Exposure Drafts IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2: Climate-related Disclosures.

Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)

Non-Current Liabilities with Covenants (Proposed Amendments to IAS 1)

Subsidiaries without Public Accountability: Disclosures 

Post Implementation Review of IFRS 9 - Classification and Measurement

Regulatory Assets and Regulatory Liabilities

Disclosure Requirements in IFRS Standards—A Pilot Approach 

Business Combinations Disclosures, Goodwill and Impairment

General Presentation & Disclosures 

Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed Amendment to IFRS16)

Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16)

Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12

Exposure Draft ED/2021/1 Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards

Lack of Exchangeability —Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates

Business Combinations Under Common Control 

Third Agenda Consultation

Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Proposed amendment to IFRS 17)