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

Tentative Agenda Decision

13th October, 2025
Tentative Agenda Decision on Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16)
Deadline : 12th November, 2025
View More

Tentative Agenda Decision

13th October, 2025
Tentative Agenda Decision on Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18)
Deadline : 12th November, 2025
View More