Comments sought on exposure drafts
Comments sought on exposure drafts
At BDO, we provide comments locally to the Australian Accounting Standards Board (AASB) and internationally to the International Accounting Standards Board (IASB). We welcome any client comments on exposure drafts that are currently available.
If you would like to provide any comments, please contact Aletta Boshoff, Partner and National Leader, IFRS & Corporate Reporting and National Leader, ESG & Sustainability.
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Document |
Proposals |
Comments due to AASB by |
Comments due to IASB by |
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ED 337 Contracts Referencing Nature-dependent Electricity: Tier 2 Disclosures |
Recent amendments to AASB 7 Financial Instruments: Disclosures and AASB 9 Financial Instruments address the accounting for, and disclosure about, contracts referencing nature-dependent electricity. ED 337 proposes reducing the AASB 7 disclosures regarding contracts referencing nature-dependent electricity for entities preparing Tier 2 general purpose financial statements. |
20 May 2025 |
N/A |