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| NEWS |
| 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) |
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Taiwan Financial Reporting Standards Committee has completed its review process forInternational 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. For translation quality, the translation draft is now open for comment until 29 December 2025. Please submit any comments
via email to tifrs@ardf.org.tw |
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