Consultation documents open for comment

This page lists all documents that are currently open for comment, in order of comment deadline (earliest first).

Consultation document

Exposure Draft

23rd December, 2025

Exposure Draft on Risk Mitigation Accounting - Proposed amendments to IFRS 9 and IFRS 7

Deadline : 30th September, 2026

Tentative Agenda Decision

13th July, 2026

Assessment of Specified Main Business Activities for a Manufacturer-Lessor (IFRS 18)

Deadline : 13th August, 2026

Tentative Agenda Decision

13th July, 2026

Classification of Income and Expenses when an Entity Has a Main Business Activity of Providing Financing to Customers (IFRS 18)

Deadline : 13th August, 2026

Tentative Agenda Decision

13th July, 2026

Classification of Income and Expenses from Cash and Cash Equivalents (IFRS 18)

Deadline : 13th August, 2026

Tentative Agenda Decision

13th July, 2026

Labels of Subtotals (IFRS 18)

Deadline : 13th August, 2026

Tentative Agenda Decision

13th July, 2026

Management-defined Performance Measures—Hypothetical Income and Expenses (IFRS 18)

Deadline : 13th August, 2026

Tentative Agenda Decision

13th July, 2026

Management-defined Performance Measures—Public Communications (IFRS 18)

Deadline : 13th August, 2026

Tentative Agenda Decision

13th July, 2026

Presentation of Operating Expenses (IFRS 18)

Deadline : 13th August, 2026

Tentative Agenda Decision

13th July, 2026

Control Assessment for a Single-investor Fund (IFRS 10)

Deadline : 13th August, 2026