The FRSC encourages the public to submit comment letters on the following published documents to the International Accounting Standards Board (IASB)/IFRS Intrepretations Committee (IFRIC):

  • Proposal

  • Deadline of comment period

  • ProposalExposure Draft and comment letters: General Sustainability-related DisclosuresIn March 2022, the IASB published the Exposure Draft on General Requirements for Disclosure of Sustainability-related Financial Information. Proposals in the Exposure Draft would require an entity to disclose material information about all of the significant sustainability-related risks and opportunities to which it is exposed.
  • Deadline of comment period

    2022July29

  • ProposalExposure Draft and comment letters: Climate-related DisclosuresIn March 2022, the IASB published the Exposure Draft on Climate-related Disclosure which proposes the requirements for identifying, measuring and disclosing climate-related risks and opportunities. This information, along with other information provided as part of an entity’s general purpose financial reporting, will assist users of the information in assessing the entity’s future cash flows, including their amounts, timing and certainty, over the short, medium and long term.
  • Deadline of comment period

    2022July29