IASB to publish three Exposure Drafts

In the coming weeks, the International Accounting Standards Board (IASB) expects to publish three consultations:

• Exposure Draft Translation to a Hyperinflationary Presentation Currency on 25 July 2024, as part of the Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21) project;
• Exposure Draft Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures on 30 July 2024, as part of the Updating the Subsidiaries without Public Accountability: Disclosures Standard project; and 
• Exposure Draft Climate-related and Other Uncertainties in the Financial Statements on 31 July 2024, as part of the Climate-related and Other Uncertainties in the Financial Statements project.

Commenting on the documents

The documents will be available to download from the Open for comment section and from the individual project pages.

To comment on the exposure drafts, you will need to have an IFRS Foundation account. If you do not have one, you can create an account; registration is free.

We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.

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