Summary Table of Potential IASB Projects

This table lists the 22 potential projects, affected standards and relevant project notes.

This table refers to the work of the International Accounting Standards Board (IASB) and uses registered trademarks of the IFRS Foundation (for example, IFRS® Standards, IFRIC® Interpretations and IASB® papers).

[1] Effects of climate-related matters on financial statements prepared applying IFRS Standards, November 2020.

[2] IFRS Interpretations Committee Agenda Decision.

[3] Holdings of Cryptocurrencies June 2019.

[4] Going Concern – a focus on disclosure published January 2021.

[5]Going concern disclosure published July 2010 and Disclosure requirements relating to assessment of going concern July 2014.

[6] IFRS Practice Statement 2 (non-mandatory and not adopted in NZ)

[7] Income and expenses arising on financial instruments with a negative yield—presentation in the statement of comprehensive income, January 2015.