Comments sought on exposure drafts
Comments sought on exposure drafts
At BDO, we provide comments locally to the Australian Accounting Standards Board (AASB) and internationally to the International Accounting Standards Board (IASB). We welcome any client comments on exposure drafts that are currently available.
If you would like to provide any comments, please contact Aletta Boshoff, Partner and National Leader, IFRS & Corporate Reporting and National Leader, ESG & Sustainability.
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Document |
Proposals |
Comments due to AASB by |
Comments due to IASB by |
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Proposes amendments to clarify the criteria for classifying a liability as current or non-current to be consistent with recent changes in AASB 2020-1 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-Current and AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants. |
22 May 2023 |
N/A |
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ED 324 Amendments to the Classification and Measurement of Financial Instruments |
Proposes to address various matters arising from the post-implementation review of IFRS 9 Financial Instruments, including relating to derecognition of financial liabilities settled through electronic transfer, and classification and measurement of financial assets with ESG-linked features. |
31 May 2023 |
19 July 2023 |