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The International Accounting Standards Board (Board) has decided to extend the comment period for the Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach to 12 January 2022. This decision was made at the Board’s 21 July 2021 meeting.

The unusually long comment period is because of the unique nature of, and significant new thinking in, the proposals. In particular, it will allow more time for preparers to engage in fieldwork and provide feedback on the practical application of the proposals. The Board seeks input from all jurisdictions and all company sizes applying full IFRS Standards.

You can access the Exposure Draft on the comment letter page. More details about the request for fieldwork participants can be found here.

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IFRS Accounting consultative documents
IFRS Accounting Standards development
IFRS 13 Fair Value Measurement
IAS 1 Presentation of Financial Statements
IAS 19 Employee Benefits