22 Dec IFRS Practice Statement 1 Management Commentary, Traditional Chinese Version , Now open for Comment (22 December 2025)

22 Dec SASB Standards—Consumer Finance, SASB Standards—Electric Utilities & Power Generators, SASB Standards—Waste Management, SASB Standards—Containers & Packaging, SASB Standards—Household & Personal Products, SASB Standards—Gas Utilities & Distributors, SASB Standards—Commercial Bank, SASB Standards—Insurance, SASB Standards—Air Freight & Logistics, SASB Standards— Airlines , SASB Standards— Biofuels , SASB Standards— Solar Technology & Project Developers, Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2 — Guidance document, Traditional Chinese Version, Now open for Comment (22 December 2025)

19 Dec SASB Standards—Chemicals, SASB Standards—E-commerce, SASB Standards—Auto Parts, SASB Standards—Automobiles, SASB Standards—Cruise Lines, SASB Standards—Marine Transportation, SASB Standards—Mortgage Finance, Traditional Chinese Version, Now open for Comment (19 December 2025)

19 Dec International Financial Reporting Standard 19「Subsidiaries without Public Accountability: Disclosures」Part C, Amendments to IFRS 19「Subsidiaries without Public Accountability: Disclosures 」, Educational material: Going concern—A focus on disclosure, Exposure Draft「Provisions—Targeted Improvements Proposed amendments to IAS 37」 Part A and Part B, Exposure Draft「Disclosures about Uncertainties in the Financial Statements Illustrated using Climate-related Examples」, Agenda Decision Published by IFRS Interpretation Committee in February, April , and July 2025, Traditional Chinese Version , Now open for Comment (19 December 2025)

17 Dec Greenhouse Gas Emissions Disclosure requirements applying IFRS S2 Climate‑related Disclosures—Educational material, SASB Standards—Telecommunication Services , Traditional Chinese Version, Now open for Comment (17 December 2025)

11 Dec Disclosing information about anticipated financial effects applying ISSB Standards—Educational material, Traditional Chinese Version, Now open for Comment (11 December 2025)

5 Dec SASB Standards—Biofuels, SASB Standards—Forestry Management, SASB Standards—Fuel Cells & Industrial Batteries, SASB Standards—Solar Technology & Project Developers, Traditional Chinese Version, Now open for Comment (5 December 2025)

4 Dec SASB Standards—Managed Care, SASB Standards—Drug Retailers, SASB Standards—Health Care Distributors, SASB Standards—Health Care Delivery, SASB Standards—Waste Management, Traditional Chinese Version, Now open for Comment (4 December 2025)

4 Dec SASB Standards—Biotechnology & Pharmaceuticals, SASB Standards—Medical Equipment & Supplies, SASB Standards—Real Estate, SASB Standards—Real Estate Services, Traditional Chinese Version, Now open for Comment (4 December 2025)

3 Dec Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2 — Guidance document, Traditional Chinese Version, Now open for Comment (3 December 2025)

3 Dec Educational material: Going concern—A focus on disclosure, Traditional Chinese Version , Now open for Comment (3 December 2025)

2 Dec SASB Standards—Gas Utilities & Distributors, SASB Standards—Alcoholic Beverages, SASB Standards—Tobacco, Traditional Chinese Version, Now open for Comment (2 December 2025)

1 Dec Exposure Draft「Disclosures about Uncertainties in the Financial Statements Illustrated using Climate-related Examples」, Traditional Chinese Version , Now open for Comment (1 December 2025)

28 Nov SASB Standards—Food Retailers & Distributors, SASB Standards—Agricultural Products, SASB Standards—Meat, Poultry & Dairy, SASB Standards—Restaurants, SASB Standards—Non-Alcoholic Beverages, Traditional Chinese Version, Now open for Comment (28 November 2025)

28 Nov Exposure Draft「Provisions—Targeted Improvements Proposed amendments to IAS 37」, Part A and Part B, Traditional Chinese Version , Now open for Comment (28 November 2025)

28 Nov Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, Translation Draft of Agenda Decision Published by IFRS Interpretation Committee in February, April , and July 2025, Traditional Chinese Version , Now open for Comment (28 November 2025)

20 Nov SASB Standards—Semiconductors, Traditional Chinese Version, Now open for Comment (20 November 2025)

11 Nov SASB Standards—Semiconductors, Traditional Chinese Version, Now open for Comment (11 November 2025)

3 Nov International Financial Reporting Standard 19「Subsidiaries without Public Accountability: Disclosures」Part C, Now open for Comment (3 November 2025)

17 Oct 2025 Greenhouse Gas Emissions Disclosure requirements applying IFRS S2 Climate‑related Disclosures—Educational material, Traditional Chinese Version, Now open for Comment (17 October 2025)

1 Oct 2025 SASB Standards—Household & Personal Products, SASB Standards—Toys & Sporting Goods, Traditional Chinese Version, Now open for Comment (1 October 2025)

26 Sep 2025 SASB Standards—Semiconductors, Traditional Chinese Version, Now open for Comment (26 September 2025)

19 Sep 2025 SASB Standards—Internet Media & Services, SASB Standards—Software & IT Services, SASB Standards—Telecommunication Services, SASB Standards—E-commerce, Traditional Chinese Version, Now open for Comment (19 September 2025)

29 Aug 2025 SASB Standards—Investment Banking & Brokerage, SASB Standards—Appliance Manufacturing, SASB Standards—Building Products & Furnishings, Traditional Chinese Version, Now open for Comment (29 August 2025)

7 Aug 2025 SASB Standards—Multiline and Specialty Retailers & Distributors, SASB Standards—Aerospace & Defence, SASB Standards—Containers & Packaging , Traditional Chinese Version, Now open for Comment (7 August 2025)

14 Jul 2025 Proposed amendments to IFRS S2 「Amendments to Greenhouse Gas Emissions Disclosures」, Traditional Chinese Version, Now open for Comment (14 July 2025)

17 Jul 2025 SASB Standards—Asset Management & Custody Activities , Traditional Chinese Version, Now open for Comment (17 July 2025)

14 Jul 2025 Proposed amendments to IFRS S2 「Amendments to Greenhouse Gas Emissions Disclosures」, Traditional Chinese Version, Now open for Comment (14 July 2025)

8 Jul 2025 SASB Standards—Apparel, Accessories & Footwear , Traditional Chinese Version, Now open for Comment (8 July 2025)

26 Jun 2025 SASB Standards—Consumer Finance, SASB Standards—Mortgage Finance, SASB Standards—Security & Commodity Exchanges , Traditional Chinese Version, Now open for Comment (26 June 2025)

24 Jun 2025 International Financial Reporting Standard 18「Presentation and Disclosure in Financial Statements」Part C, Amendments to IFRS 9 and IFRS 7「Contracts Referencing Nature-dependent Electricity 」, Guarantee over a Derivative Contract (IFRS 9 Financial Instruments), Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments), Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements), Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments), Traditional Chinese Version, Now open for Comment (24 June 2025)

10 Jun 2025 Proposed amendments to IFRS S2 「Amendments to Greenhouse Gas Emissions Disclosures」, Traditional Chinese Version, Now open for Comment (10 June 2025)

3 Jun 2025 Amendments to IFRS 9 and IFRS 7「Contracts Referencing Nature-dependent Electricity 」, Now open for Comment (3 June 2025)

23 May 2025 International Financial Reporting Standard 18「Presentation and Disclosure in Financial Statements」Part C, Now open for Comment (23 May 2025)

15 May 2025 SASB Standards—Chemicals, SASB Standards—Electrical & Electronic Equipment, SASB Standards—Industrial Machinery & Goods , Traditional Chinese Version, Now open for Comment (15 May 2025)

8 May 2025 SASB Standards—Electronic Manufacturing Services & Original Design Manufacturing, SASB Standards—Hardware, SASB Standards—Semiconductors, Traditional Chinese Version, Now open for Comment (8 May 2025)

5 May 2025 Sustainability-related risks and opportunities and the disclosure of material information—Educational material, Traditional Chinese Version, Now open for Comment (5 May 2025)

29 Apr 2025 Guarantee over a Derivative Contract (IFRS 9 Financial Instruments), Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments), Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27 Separate Financial Statements), Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments)，Traditional Chinese Version , Now open for Comment (29 April 2025)

25 Apr 2025 SASB Standards—Commercial Bank, SASB Standards—Insurance, Traditional Chinese Version, Now open for Comment (25 April 2025)

24 Feb 2025 Sustainability-related risks and opportunities and the disclosure of material information—Educational material, Traditional Chinese Version, Now open for Comment (24 February 2025)

25 Dec 2024 IFRS Accounting Standards「Annual Improvements—Volume 11」, International Financial Reporting Standard 19「Subsidiaries without Public Accountability: Disclosures」Part A, International Financial Reporting Standard 18「Presentation and Disclosure in Financial Statements」Part A and Part B, Traditional Chinese Version, Now open for Comment (25 December 2024)

20 Dec 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 26—Restaurants, Volume 40—Biofuels, Volume 41—Forestry Management, Volume 52—Hotels and Lodging , Traditional Chinese Version, Now open for Comment (20 December 2024)

19 Dec 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 33—Engineering & Construction Services, Volume 35—Home Builders, Volume 45—Wind Technology & Project Developers, Traditional Chinese Version, Now open for Comment (19 December 2024)

18 Dec 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 11—Oil & Gas–Exploration & Production, Volume 12—Oil&Gas–Midstream, Volume 14—Oil & Gas–Services, Volume 28—Health Care Delivery, Volume 30—Managed Care, Volume 32—Electric Utilities & Power Generators, Volume 38—Waste Management, Volume 44—Solar Technology & Project Developers, Volume 51—Casinos & Gaming, Volume 53—Leisure Facilities, Traditional Chinese Version, Now open for Comment (18 December 2024)

11 Dec 2024 International Financial Reporting Standard 19「Subsidiaries without Public Accountability: Disclosures」Part A, Now open for Comment (11 December 2024)

11 Dec 2024 IFRS S2 Climate-related Disclosures, Part C, Traditional Chinese Version, Now open for Comment (12 December 2024)

11 Dec 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 4—E-Commerce, Volume 15—Asset Management & Custody Activities, Volume 19—Mortgage Finance, Volume 22—Food Retailers & Distributors, Traditional Chinese Version, Now open for Comment (11 December 2024)

5 Dec 2024 IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information(Part C), Now open for Comment (5 December 2024)

4 Dec 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 27—Drug Retailers, Volume 36—Real Estate, Volume 65—Cruise Lines, Volume 66—Marine Transportation, Traditional Chinese Version, Now open for Comment (4 December 2024)

3 Dec 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 37—Real Estate Services, Volume 41—Forestry Management, Traditional Chinese Version, Now open for Comment (3 December 2024)

29 Nov 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 14—Oil & Gas–Services, Volume 20—Agricultural Products, Volume 23——Meat, Poultry & Dairy, Volume 40—Biofuels, Traditional Chinese Version, Now open for Comment (29 November 2024)

27 Nov 2024 IFRS Accounting Standards「Annual Improvements—Volume 11」, Traditional Chinese Version, Now open for Comment (27 November 2024)

25 Nov 2024 International Financial Reporting Standard 18「Presentation and Disclosure in Financial Statements」Part B, Now open for Comment (25 November 2024)

25 Nov 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 11—Oil & Gas–Exploration & Production, Volume 42—Fuel Cells & Industrial Batteries, Volume 52—Hotels & Lodging, Traditional Chinese Version, Now open for Comment (25 November 2024)

21 Nov 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 32—Electric Utilities & Power Generators, Volume 34—Gas Utilities & Distributors, Volume 39—Water Utilities & Services, Traditional Chinese Version, Now open for Comment (21 November 2024)

21 Nov 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 7—Coal Operations, Volume 10—Metals & Mining , Traditional Chinese Version, Now open for Comment (21 November 2024)

15 Nov 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 28—Health Care Delivery, Volume 45—Wind Technology & Project Developers, Volume 51—Casinos & Gaming, Volume 53—Leisure Facilities, Traditional Chinese Version, Now open for Comment (15 November 2024)

13 Nov 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 24—Non-Alcoholic Beverages, Volume 26—Restaurants, Traditional Chinese Version, Now open for Comment (13 November 2024)

8 Nov 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 12—Oil&Gas–Midstream, Volume 38—Waste Management , Volume 44—Solar Technology & Project Developers, Traditional Chinese Version, Now open for Comment (8 November 2024)

23 Oct 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 33—Engineering & Construction Services, Volume 35—Home Builders , Traditional Chinese Version, Now open for Comment (23 October 2024)

23 Oct 2024 Amendments to IFRS9 and IFRS7 「Amendments to the Classification and Measurement of Financial Instruments」, Traditional Chinese Version, Now open for Comment (23 October 2024)

21 Oct 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 22—Food Retailers & Distributors, Traditional Chinese Version, Now open for Comment (21 October 2024)

11 Oct 2024 International Financial Reporting Standard 18「Presentation and Disclosure in Financial Statements」Part A, Now open for Comment (11 October 2024)

23 Sep 2024 Amendments to IFRS9 and IFRS7 「Amendments to the Classification and Measurement of Financial Instruments」, Traditional Chinese Version, Now open for Comment (23 September 2024)

2 Sep 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 4—E-Commerce, Volume 21—Alcoholic Beverages, Traditional Chinese Version, Now open for Comment (2 September 2024)

16 Sep 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 31—Medical Equipment & Supplies, Traditional Chinese Version, Now open for Comment (16 September 2024)

22 Aug 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 2—Appliance Manufacturing, Volume 62—Auto Parts, Volume 63—Automobiles, Volume 64—Car Rental & Leasing, Volume 65—Cruise Lines, Volume 66—Marine Transportation, Volume 68—Road Transportation, Traditional Chinese Version, Now open for Comment (22August 2024)

20 Aug 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 43—Pulp & Paper Products, Traditional Chinese Version, Now open for Comment (20 August 2024)

20 Aug 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 30—Managed Care, Traditional Chinese Version, Now open for Comment (20August 2024)

15 Aug 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 3—Building Products & Furnishings, Volume 60—Air Freight & Logistics, Volume 61—Airlines, Volume 67—Rail Transportation, Traditional Chinese Version, Now open for Comment (15 August 2024)

10 Jul 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volumee 5—Household & Personal Products, Traditional Chinese Version, Now open for Comment (10 July 2024)

8 Jul 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 8—Construction Materials, Volume 47—Chemicals, Traditional Chinese Version, Now open for Comment (8 July 2024)

4 Jul 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 13—Oil & Gas - Refining & Marketing, Volume 31—Medical Equipment & Supplies, Traditional Chinese Version, Now open for Comment (4 July 2024)

1 Jul 2024 Proposed amendments to IAS 32, IFRS 7 and IAS 1 「Financial Instruments with Characteristics of Equity 」, IFRS Accounting Standards「Annual Improvements—Volume 11」, Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)，Traditional Chinese Version , Now open for Comment (1July 2024)

13 Jun 2024 Proposed amendments to IAS 32, IFRS 7 and IAS 1 「Financial Instruments with Characteristics of Equity 」, Traditional Chinese Version , Now open for Comment (13 June 2024)

29 May 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 25—Processed Foods, Volume 27—Drug Retailers, Volume 29—Health Care Distributors, Volume 48—Containers & Packaging, Traditional Chinese Version, Now open for Comment (29 May 2024)

27 May 2024 Climate-related Commitments (IAS 37 Provisions, Contingent Liabilities and Contingent Assets), Now open for Comment (27 May 2024)

14 May 2024 IFRS Accounting Standards「Annual Improvements—Volume 11」, Traditional Chinese Version, Now open for Comment (14 May 2024)

29 Apr 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 1—Apparel, Accessories & Footwear, Volume 6—Multiline and Specialty Retailers & Distributors, Volume 9—Iron & Steel Producers, Volume 16—Commercial Banks, Volume 17—Insurance, Volume 18—Investment Banking & Brokerage, and Volume 59—Telecommunication Services, Traditional Chinese Version, Now open for Comment (29 April 2024)

8 Apr 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 43—Pulp & Paper Products, Volume 46—Aerospace & Defence, Volume 49—Electrical & Electronic Equipment, Volume 50—Industrial Machinery & Goods, Volume 56—Internet Media & Services, Volume 58—Software & IT Services, Traditional Chinese Version, Now open for Comment (8 April 2024)

8 Apr 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 36—Real Estate, Traditional Chinese Version, Now open for Comment (8 April 2024)

8 Mar 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 1—Apparel, Accessories & Footwear, Volume 6—Multiline and Specialty Retailers & Distributors, Traditional Chinese Version, Now open for Comment (8 March 2024)

5 Mar 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 54—Electronic Manufacturing Services & Original Design, Volume 55—Hardward, and Volume 57—Semiconductors, Traditional Chinese Version, Now open for Comment (5 March 2024)

6 Feb 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 47—Chemicals, Volume 8—Construction Materials, Volume 59—Telecommunication Services, and Volume 9—Iron & Steel Producers, Traditional Chinese Version, Now open for Comment (6 February 2023)

15 Jan 2024 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 54—Electronic Manufacturing Services & Original Design, Volume 55—Hardward, and Volume 57—Semiconductors, Traditional Chinese Version, Now open for Comment (15 January 2024)

21 Dec 2023 IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 16—Commercial Banks, Volume 17—Insurance, and Volume 18—Investment Banking & Brokerage, Traditional Chinese Version, Now open for Comment (25 December 2023)

21 Dec 2023 Exposure Draft: Management Commentary, Part C, Traditional Chinese Version , Now open for Comment (21 December 2023)

21 Dec 2023 Proposed amendments to IFRS 9 and IFRS 7 「Amendments to the Classification and Measurement of Financial Instruments 」, Traditional Chinese Version , Now open for Comment (21 December 2023)

21 Dec 2023 Amendments to IAS7 and IFRS7「Supplier Finance Arrangements」, Part C, Traditional Chinese Version, Now open for Comment (21 December 2023)

21 Dec 2023 Amendments to IAS 21 「Lack of Exchangeability」, Traditional Chinese Version, Now open for Comment (21 December 2023)

21 Dec 2023 Definition of a Lease—Substitution Rights (IFRS 16 Leases), Now open for Comment (21 December 2023)

21 Dec 2023 Exposure Draft: Educational material：Effects of climate-related matters on financial statements, Traditional Chinese Version, Now open for Comment (21 December 2023)

8 Dec 2023 Exposure Draft: Educational material：Effects of climate-related matters on financial statements, Traditional Chinese Version, Now open for Comment (8 December 2023)

7 Dec 2023 Amendments to IAS 21 「Lack of Exchangeability」, Traditional Chinese Version, Now open for Comment (7 December 2023)

5 Dec 2023 Definition of a Lease—Substitution Rights (IFRS 16 Leases), Now open for Comment (5 December 2023)

28 Nov 2023 Exposure Draft: Management Commentary, Part C, Traditional Chinese Version , Now open for Comment (28 November 2023)

22 Nov 2023 IFRS S2 Climate-related Disclosures, Part B, Traditional Chinese Version, Now open for Comment (22 November 2023)

2 Nov 2023 IFRS S2 Climate-related Disclosures, Part A, Traditional Chinese Version, Now open for Comment (2 November 2023)

26 Oct 2023 IFRS S2 Climate-related Disclosures, Part B, Traditional Chinese Version, Now open for Comment (26 Octorber 2023)

23 Oct 2023 Proposed amendments to IFRS 9 and IFRS 7 「Amendments to the Classification and Measurement of Financial Instruments 」, Traditional Chinese Version , Now open for Comment (23 October 2023)

23 Oct 2023 Amendments to IAS7 and IFRS7「Supplier Finance Arrangements」, Part C, Traditional Chinese Version, Now open for Comment (23 October 2023)

13 Oct 2023 IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Part B, Traditional Chinese Version, Now open for Comment (13 Octorber 2023)

21 Sep 2023 IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, Now open for Comment (21 September 2023)

12 Sep 2023 IFRS S2 Climate-Related Disclosures, Now open for Comment (12 September 2023)

14 Aug 2023 IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, Now open for Comment (14 August 2023)

12 July 2023 Methodology for Enhancing the International Applicability of the SASB® Standards and SASB Standards Taxonomy Updates, Now open for Comment (12 July 2023)

20 June 2023 Amendments to IAS 1 「Non-current Liabilities with Covenants」, Now open for Comment (20 June 2023)

17 June 2023 Transfer Draft of Agenda Decision Published by IFRS Interpretation Committee in October 2022, Now open for Comment （17 June 2023）

17 June 2023 Transfer Draft of Agenda Decision Published by IFRS Interpretation Committee in July 2022, Now open for Comment （17 June 2023）

17 June 2023 Amendments to IAS7 and IFRS7「Supplier Finance Arrangements」, Now open for Comment (17 June 2023)

17 June 2023 Amendments to IAS12「International Tax Reform—Pillar Two Model Rules」, Now open for Comment (17 June 2023)

6 June 2023 Amendments to IAS7 and IFRS7「Supplier Finance Arrangements」, Now open for Comment (6 June 2023)

2 June 2023 Amendments to IAS12「International Tax Reform—Pillar Two Model Rules」, Now open for Comment (2 June 2023)

16 May 2023 Transfer Draft of Agenda Decision Published by IFRS Interpretation Committee in October 2022, Now open for Comment （16 May 2023）

16 May 2023 Transfer Draft of Agenda Decision Published by IFRS Interpretation Committee in July 2022, Now open for Comment （16 May 2023）

16 May 2023 Amendments to Exposure Draft：IAS 12 「International Tax Reform—Pillar Two Model Rules」, Now open for Comment (16May 2023)

13 Apr 2022 Non-current Liabilities with Covenants (Amendments to IAS 1 ), Now open for Comment (13 April 2023)

21 Dec 2022 Exposure Draft: Management Commentary, Traditional Chinese Version, Now open for Comment (21 December 2022)

21 Dec 2022 Translation Draft of Agenda decisions published by IFRS Interpretations Committee (Part 9), Traditional Chinese Version, Now open for Comment (21 December 2022)

21 Dec 2022 Lease Liability in a Sale and Leaseback (Amendment to IFRS 16), Now open for Comment (21 December 2022)

1 Dec 2022 Lease Liability in a Sale and Leaseback (Amendment to IFRS 16), Now open for Comment (1 December 2022)

24 Nov 2022 Translation Draft of Agenda decisions published by IFRS Interpretations Committee (Part 9), Traditional Chinese Version, Now open for Comment (24 November 2022)

24 Nov 2022 Exposure Draft: Management Commentary, Traditional Chinese Version, Now open for Comment (24 November 2022)

17 Nov 2022 TLTRO III Transactions (IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance), Now open for Comment (17 November 2022)

17 Nov 2022 Demand Deposits with Restrictions on Use arising from a Contract with a Third Party (IAS 7 Statement of Cash Flows), Now open for Comment (17 November 2022)

17 Nov 2022 Principal versus Agent: Software Reseller (IFRS 15 Revenue from Contracts with Customers), Now open for Comment (17 November 2022)

17 Nov 2022 Translation Draft of Agenda decisions published by IFRS Interpretations Committee (Part 7 and Part 8), Traditional Chinese Version, Now open for Comment (17 November 2022)

1 Jul 2022 Translation Draft of Initial Application of IFRS 17 and IFRS 9— Comparative Information(Amendment to IFRS 17), Now re-open for Comment (1 July 2022)

1 Jul 2022 Translation Draft of Agenda decisions published by IFRS Interpretations Committee （Part 5） and Agenda decisions published by IFRS Interpretations Committee （Part 6）, Traditional Chinese Version, Now re-open for Comment (1 July 2022)

29 Jun 2022 Translation Draft of [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures, Traditional Chinese Version, Now open for Comment (29 June 2022)

17 Jun 2022 Initial Application of IFRS 17 and IFRS 9— Comparative Information (Amendment to IFRS 17), Now open for Comment (17 June 2022)

10 Jun 2022 Translation Draft of Agenda decisions published by IFRS Interpretations Committee (Part 6), Traditional Chinese Version, Now open for Comment (10 June 2022)

8 Mar 2022 Translation Draft of Agenda decisions published by IFRS Interpretations Committee (Part 5), Traditional Chinese Version, Now open for Comment (8 March 2022)

17 Dec 2021 Translation Draft of Agenda decisions published by IFRS Interpretations Committee（Part 4）, Traditional Chinese Version, Now re-open for Comment (17 December 2021)

17 Dec 2021 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12), Now re-open for Comment (17 December 2021)

9 Dec 2021 Translation Draft of Agenda decisions published by IFRS Interpretations Committee（Part 3）, Traditional Chinese Version, Now re-open for Comment (9 December 2021)

7 Dec 2021 Translation Draft of Agenda decisions published by IFRS Interpretations Committee（Part 4）, Traditional Chinese Version, Now open for Comment (7 December 2021)

23 Nov 2021 Translation Draft of Agenda decisions published by IFRS Interpretations Committee（Part 3）, Traditional Chinese Version, Now open for Comment (23 November 2021)

23 Nov 2021 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12), Now open for Comment (23 November 2021)

4 Oct 2021 Translation Draft of Definition of Accounting Estimates (Amendments to IAS 8) and Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2), Now re-open for Comment (4 October 2022)

4 Oct 2021 8. Translation Draft of Agenda decisions published by IFRS Interpretations Committee（Part 2）, Traditional Chinese Version, Now re-open for Comment (4 October 2022)

15 Sep 2021 Translation Draft of Agenda decisions published by IFRS Interpretations Committee（Part 2）, Traditional Chinese Version, Now open for Comment (15 September 2021)

31 Aug 2021 Submit a comment letter to IASB for“DP：Business Combination under Common Control (DP/2020/2)

16 Aug 2021 Translation Draft of Definition of Accounting Estimates (Amendments to IAS 8) and Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2), Traditional Chinese Version, Now open for Comment (16 August 2022)

15 Jul 2021 Translation Draft of Agenda decisions published by IFRS Interpretations Committee(Part 1), Traditional Chinese Version, Now re-open for Comment (15 July 2021)

22 Apr 2021 Translation Draft of Agenda decisions published by IFRS Interpretations Committee（Part 1）, Traditional Chinese Version, Now open for Comment (22 April 2021)

22 Apr 2021 Translation Drafts of Covid-19-Related Rent Concessions beyond 30 June 2021 (22 April 2021)

22 Apr 2021 Translation Drafts of Amendments to IFRS 17, Annual Improvements to IFRS Standards 2018–2020, Reference to the Conceptual Framework (Amendments to IFRS 3), and Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Amendment to IAS 1), Traditional Chinese Version, Now re-open for Comment (22 April 2021)

12 Apr 2021 Translation Draft of Covid-19-Related Rent Concessions beyond 30 June 2021, Traditional Chinese Version, Now open for Comment (12 April 2021)

19 Feb 2021 Translation Draft of Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Amendment to IAS 1), Traditional Chinese Version, Now open for Comment (19 February 2021)

28 Jan 2021 Translation Draft of Annual Improvements to IFRS Standards 2018–2020, Traditional Chinese Version, Now open for Comment (28 January 2021)

25 Dec 2020 Submit a comment letter to IFRS Foundation for“CP：Consultation Paper on Sustainability Reporting ”

10 Dec 2020 Translation Draft of Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16), Traditional Chinese Version, Now Re-open for Comment（10 December 2020）

2 Dec 2020 Translation Draft of Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16), Traditional Chinese Version, Now open for Comment（2 December 2020）

5 Oct 2020 Submit a comment letter to IASB for“ED：General Presentation and Disclosures (ED/2019/7)

18 Sep 2020 Translation Draft of Amendments to IFRS 17, Traditional Chinese Version, Now open for Comment (18 September 2020)

15 Jul 2020 Translation Draft of Onerous Contracts—Cost of Fulfilling a Contract (Amendments to IAS 37), Traditional Chinese Version, Now Re-open for Comment (15 July 2020)

15 Jul 2020 Translation Draft of Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16), Traditional Chinese Version, Now Re-open for Comment (15 July 2020)

15 Jul 2020 Translation Draft of Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4), Traditional Chinese Version, Now Open for Comment (15 July 2020)

30 Jun 2020 Translation Draft of Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16), Traditional Chinese Version, Now open for Comment (30 June 2020)

17 Jun 2020 Translation Draft of Covid-19-Related Rent Concessions (Amendment to IFRS 16), Traditional Chinese Version, Now Re-open for Comment (17 June 2020)

17 Jun 2020 Translation Draft of Classification of Liabilities as Current or Non-current (Amendments to IAS 1), Traditional Chinese Version, Now Re-open for Comment (17 June 2020)

17 Jun 2020 Translation Draft of IFRS Practice Statement 2 Making Materiality Judgements, Traditional Chinese Version, Now Re-open for Comment (17 June 2020)

16 Jun 2020 Promotional Video on IFRS17

10 Jun 2020 Translation Draft of Onerous Contracts—Cost of Fulfilling a Contract (Amendments to IAS 37), Traditional Chinese Version, Now open for Comment (10 June 2020)

8 Jun 2020 Translation Draft of Covid-19-Related Rent Concessions (Amendment to IFRS 16), Traditional Chinese Version, Now open for Comment (8 June 2020)

29 May 2020 Translation Draft of Classification of Liabilities as Current or Non-current (Amendments to IAS 1), Traditional Chinese Version, Now open for Comment (29 May 2020)

18 Feb 2020 Translation Draft of IFRS Practice Statement 2 Making Materiality Judgements, Traditional Chinese Version, Now open for Comment (18 February 2020)

6 Nov 2019 Translation Draft of Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7), Traditional Chinese Version, Now Re-open for Comment (6 November 2019)

24 Oct 2019 Translation Draft of Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7), Traditional Chinese Version, Now Open for Comment

12 Aug 2019 Submit a comment letter to IASB for “ED: Annual improvements to IFRS Standards 2018-2020 (ED/2019/5)

26 July 2019 Submit a comment letter to IASB for“ED：Proposed amendments to the IFRS Foundation Due Process Handbook(ED/2019/04)

12 Jun 2019 Translation Draft of Definition of a Business (Amendments to IFRS 3) and Definition of Material (Amendments to IAS 1 and IAS 8), Traditional Chinese Version, Now re-open for Comment (12 June 2019)

31 May 2019 Translation Draft of Definition of a Business (Amendments to IFRS 3) and Definition of Material (Amendments to IAS 1 and IAS 8), Traditional Chinese Version, Now open for Comment (31 May 2019)”

28 May 2019 Translation Draft of Conceptual Framework for Financial Reporting and Amendments to References to the Conceptual Framework in IFRS Standards, Traditional Chinese Version, Now open for Comment (28 May 2019)”

13 May 2019 Submit a comment letter to IFRS Interpretations Committee for“Tentative Agenda Decision：Holdings of Cryptocurrencies”

8 May 2019 Submit a comment letter to IFRS Interpretations Committee for“Tentative Agenda Decision：Subsurface Rights (IFRS 16)”

8 May 2019 Submit a comment letter to IFRS Interpretations Committee for“Tentative Agenda Decision：Effect of a Potential Discount on Plan Classification (IAS 19)”

6 May 2019 Submit a comment letter to IFRS Interpretations Committee for“Tentative Agenda Decision：Costs to Fulfil a Contract (IFRS 15)”

7 Jan 2019 Submit a comment letter to IASB for“DP：Financial Instruments with Characteristics of Equity (DP/2018/6)”

5 Dec 2018 Translation Draft of Conceptual Framework for Financial Reporting and Translation Draft of Amendments to References to the Conceptual Framework in IFRS Standards, Traditional and Chinese Version, Now re-open for Comment (5 December 2018)”

16 Nov 2018 Translation Draft of Amendments to References to the Conceptual Framework in IFRS Standards, Traditional Chinese Version, Now open for Comment (16 November 2018)”

16 Nov 2018 Translation Draft of Conceptual Framework for Financial Reporting, Traditional Chinese Version, Now open for Comment (16 November 2018)”

6 Sep 2018 Translation Draft of Illustrative Examples and Basis for Conclusions of IFRS17, Traditional Chinese Version, Now Re-open for Comment (6 September 2018)”

27 Jul 2018 Submit a comment letter to IASB for“ED：Accounting Policies Changes (Proposed amendments to IAS 8) (ED/2018/1)””

6 Jun 2018 Translation Draft of Uncertainty over Income Tax Treatments (IFRIC23), Traditional Chinese Version, Now Re-open for Comment (6 June 2018)”

6 Jun 2018 Translation Draft of Long-term Interests in Associates and Joint Ventures (Amendments to IAS28), Traditional Chinese Version, Now Re-open for Comment (6 June 2018)”

6 Jun 2018 Translation Draft of Annual Improvements to IFRS Standards 2015-2017 Cycle, Traditional Chinese Version, Now Re-open for Comment (6 June 2018)”

6 Jun 2018 Translation Draft of Plan Amendment, Curtailment or Settlement(Amendments to IAS19), Traditional Chinese Version, Now Re-open for Comment (6 June 2018)”

26 Apr 2018 Translation Draft of Plan Amendment, Curtailment or Settlement (Amendments to IAS19), Traditional Chinese Version, Now open for Comment (26 April 2018)”

18 Apr 2018 Translation Draft of Long-term Interests in Associates and Joint Ventures (Amendments to IAS28), Traditional Chinese Version, Now open for Comment (18 April 2018)”

23 Feb 2018 Translation Draft of Illustrative Examples of IFRS17, Traditional Chinese Version, Now open for Comment (23 Feb 2018)”

11 Jan 2018 Submit a comment letter to IASB for“ED：Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8) (ED/2017/5)””

11 Jan 2018 Submit a comment letter to IASB for“ED：Definition of Material (Proposed amendments to IAS 1 and IAS 8) (ED/2017/6)””

22 Nov 2017 Translation Draft of Prepayment Features with Negative Compensation (Amendments to IFRS9), Traditional Chinese Version, Now Re-open for Comment (22 Nov 2017)”

22 Nov 2017 Translation Draft of IFRS17, Traditional Chinese Version, Now Re-open for Comment (22 Nov 2017)”

13 Nov 2017 Translation Draft of Prepayment Features with Negative Compensation (Amendments to IFRS9), Traditional Chinese Version, Now Open for Comment (13 Nov 2017)”

1 Nov 2017 Translation Draft of IFRS17, Traditional Chinese Version, Now Open for Comment (1 Nov 2017)”

11 Oct 2017 Submit a comment letter to IASB for“ED：Property, Plant and Equipment—Proceeds before Intended Use (ED/2017/4)”

28 Jun 2017 Submit a comment letter to IASB for “ED: Improvements to IFRS 8 Operating Segments (ED/2017/2)”

14 Jun 2017 Translation Draft of Foreign Currency Transactions and Advance Consideration (IFRIC22), Now Re-open for Comment (14 June 2017)

14 Jun 2017 Translation Draft of Annual Improvements to IFRS Standards 2014-2016 Cycle, Traditional Chinese Version, Now Re-open for Comment (14 June 2017)

14 Jun 2017 Translation Draft of Transfers of Investment Property (Amendments to IAS40), Traditional Chinese Version, Now Re-open for Comment (14 June 2017)

14 Jun 2017 Translation Draft of Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS2), Traditional Chinese Version, Now Re-open for Comment (14 June 2017)

14 Jun 2017 Translation Draft of Disclosure Initiative (Amendments to IAS 7), Traditional Chinese Version, Now Re-open for Comment (14 June 2017)

14 Jun 2017 Translation Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12), Traditional Chinese Version, Now Re-open for Comment (14 June 2017)

3 Jun 2017 Translation Draft of Foreign Currency Transactions and Advance Consideration(IFRIC22), Now Open for Comment (3 June 2017)

22 May 2017 Translation Draft of Annual Improvements to IFRS Standards 2014-2016 Cycle, Traditional Chinese Version, Now Open for Comment (22 May 2017)

18 May 2017 Translation Draft of Transfers of Investment Property (Amendments to IAS40), Traditional Chinese Version, Now Open for Comment (18 May 2017)

24 Apr 2017 Translation Draft of Recognition of Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS2), Traditional Chinese Version, Now Open for Comment (24 April 2017)

10 Apr 2017 Submit a comment letter to IASB for “ED: Annual Improvements to IFRS Standards 2015-2017 Cycle (ED/2017/1)

24 Mar 2017 Translation Draft of Disclosure Initiative (Amendments to IAS 7), Traditional Chinese Version, Now Open for Comment (24 Mar 2017)

24 Mar 2017 Translation Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12), Traditional Chinese Version, Now Open for Comment (24 Mar 2017)

17 Jan, 2017 Translation Draft of Applying IFRS 9 with IFRS 4 Insurance Contracts (Amendments to IFRS 4), Traditional Chinese Version, Now Open for Comment (17 Jan 2017)

Dec 1, 2016 Translation Draft of Applying IFRS 9 with IFRS 4  (Amendments to IFRS 4), Traditional Chinese Version, Now Open for Comment (1 December 2016)

Oct 28, 2016 Submit a comment letter to IASB for “ED: Definition of a Business and Accounting for Previously Held Interests(ED/2016/1)”

Sep 12, 2016 Translation Draft of Clarifications to IFRS15, Traditional Chinese Version, Now Open for Comment (12 September 2016)

Jun 24, 2016 Translation Draft of IFRS16, Traditional Chinese Version, 2016 Edition Now Open for Comment (24 June 2016)

Mar 11, 2016 Translation Draft of Basis of Conclusions of IFRS9, Traditional Chinese Version, 2015 Edition Now Open for Comment (11 March 2016)

Dec 21, 2015 Translation Draft of Disclosure Initiative, Traditional Chinese Version, 2015 Edition Now Re-open for Comment (21 December 2015)

Dec 21, 2015 Translation Draft of Financial Instruments: Disclosures (Amendments to IFRS7), Traditional Chinese Version, 2015 Edition Now Re-open for Comment (21 December 2015)

Dec 21, 2015 Translation Draft of Accounting for Acquisitions of Interests in Joint Operations, Traditional Chinese Version, 2015 Edition Now Re-open for Comment (21 December 2015)

Dec 21, 2015 Translation Draft of Sale or Contribution of Assets between an Investor and its Associate or Joint Venture, Traditional Chinese Version, 2015 Edition Now Re-open for Comment (21 December 2015)

Dec 21, 2015 Translation Draft of Investment Entities: Applying the Consolidation Exception, Traditional Chinese Version, 2015 Edition Now Re-open for Comment (21 December 2015)

Dec 21, 2015 Translation Draft of Equity Method in Separate Financial Statements, Traditional Chinese Version, 2015 Edition Now Re-open for Comment (21 December 2015)

Dec 21, 2015 Translation Draft of Annual Improvements 2012-2014, Traditional Chinese Version, 2015 Edition Now Re-open for Comment (21 December 2015)