The International Accounting Standards Board expects to publish the Exposure Draft Lack of Exchangeability on 20 April 2021.
The document will be available to download from the Open for comment section and from the Lack of Exchangeability project page. To comment on the Exposure Draft you will need to have an IFRS Foundation account, which can be created here.
We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.
To ensure you are up to date with all our forthcoming publications, you can choose to sign up to receive these news stories as email alerts. To do this, sign in, go to your dashboard and choose to follow 'Standards development', 'Consultative documents' and 'Standards, Amendments and Interpretations' from the 'Categories' section. You must have an IFRS Foundation account—registration is free.
You can also choose to receive updates and alerts relating to IFRS Standards from the dashboard.
You can click the 'manage alerts' tab to set the frequency of news alerts sent to your email. Email alerts are set to 'never' by default, so, to receive email alerts, please change the frequency. For more information, please go to our getting started page.