1 May 2026

IFRS Foundation collates clarifications on S1 and S2

The IFRS Foundation has published responses to questions submitted to the Transition Implementation Group on IFRS S1 and IFRS S2.

It has provided answers to the questions that can be answered by applying the wording of the standards.

In addition, it has published a log of the other submissions that the TIG has received and identified the relevant meetings where these questions were discussed.

 

Available here