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.

Document	Proposals	Comments due to AASB by	Comments due to IASB by
ED 324 Amendments to the Classification and Measurement of Financial Instruments	Proposes to address various matters arising from the post-implementation review of IFRS 9 Financial Instruments, including relating to derecognition of financial liabilities settled through electronic transfer, and classification and measurement of financial assets with ESG-linked features.	31 May 2023	19 July 2023