IASB ED/2021/1
Regulatory Assets and Regulatory Liabilities
Submissions closed on 30 July 2021.
Consultation Documents
Watch a short video that introduces the proposed requirements
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Accounting Standards open for consultation
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Public Benefit Entity (PBE) Conceptual Framework Update
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IPSASB ED 88, Arrangements Conveying Rights over Assets
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Closed for comment
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Closed for comment - Archive
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Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
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IASB ED 2024/1 Business Combinations - Disclosures, Goodwill and Impairment
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- Assurance Standards open for consultation
- Climate-related disclosures open for consultation