IASB ED/2018/2
Tier 1 and Tier 2
Onerous Contracts – Cost of Fulfilling a Contract
(Proposed amendments to IAS 37)
Accessing the Consultation Documents
Submissions closed on 15 April 2019
- Auditing and Assurance Standards open for consultation
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Accounting Standards open for consultation
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ED PBE IPSAS 47 Revenue
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Closed for comment
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Closed for comment - Archive
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ED PBE IPSAS 48 Transfer Expenses
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Proposed new revenue and transfer expense accounting requirements for PBEs
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Exploration for and Evaluation of Mineral Resources & Stripping Costs in the Production Phase of a Surface Mine
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Amendments to PBE Standards: Specific IFRIC Interpretations
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- Climate Standards open for consultation