Exposure Draft Accounting Standard for micro and small entities
Due Date: 28/02/2027
Category: Documents open to comment
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The IASB has postponed the consultation on the Risk Mitigation Accounting Model
Due Date: 30/11/2026
The IASB has postponed the consultation deadline for the “Exposure Draft sul Risk Mitigation Accounting model to 30 November 2026.
IASB consults on clarifying the fair value option in IAS 28
Due Date: 20/04/2026
The International Accounting Standards Board (IASB) has published a consultation proposing targeted amendments to clarify which investments a company is eligible to measure using the fair value option in IAS 28 Investments in Associates and Joint Ventures.
EFRAG pubblica in consultazione la DCL sull’ED dello IASB sugli Emendamenti all’IFRS 9 e all’IFRS 7 in tema di “Risk Mitigation Accounting”
Due Date: 22/06/2026
EFRAG has published its Draft Comment Letter (‘DCL’) on the IASB’s Exposure Draft (ED’) Risk Mitigation Accounting-Proposed amendments to IFRS 9 and IFRS 7 (‘RMA’).
IASB publishes the Exposure Draft on Risk Mitigation Accounting Model
The IASB publishes Exposure Draft sul Risk Mitigation Accounting model for consultation.