On or about 10 May 2022, the International Accounting Standards Board (IASB) conducts a Post-implementation Review (PIR) of each new IFRS Standard or major amendment. A PIR is a mandatory step in the due process for new IFRS Standards or major amendments to IFRS...

On or about 26 April 2022, the International Accounting Standards Board (IASB) has published a Project Summary on its research project Pension Benefits that Depend on Asset Returns. From 2018 to 2021 the IASB researched the feasibility of amending IAS 19 Employee...

On or about 25 Mar 2022, the Accounting Standards Council Singapore (ASC) has submitted its comment letter for the exposure draftS on ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1) and ED/2021/10 Supplier Finance Arrangements (Proposed...

On or about 24 Mar 2022, the IFRS Interpretations Committee has discussed the following agenda decision and tentatively decided not to add a standard-setting project to the work plan. Tentative Agenda Decision The IFRS Interpretations Committee received a request...

On or about 24 Mar 2022, the IFRS Interpretations Committee has discussed the following agenda decision and tentatively decided not to add a standard-setting project to the work plan. Tentative Agenda Decision The IFRS Interpretations Committee received a request...

On or about 24 Mar 2022, the IFRS Interpretations Committee has discussed the following agenda decision and tentatively decided not to add a standard-setting project to the work plan. Tentative Agenda Decision A request about applying IAS 32 in relation to the...