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This report provides an overview of the changes to international financial reporting standards (IFRSs) that were issued by the International Accounting Standards Board (IASB) since the publication of the "New IFRSs for 2021" report in May 2021. The changes include amendments to IAS 12 "Income Taxes" and IFRS 17 "Insurance Contracts", as well as the initial application of IFRS 17 and IFRS 9-comparative information. The report is intended for preparers, users, and auditors of IFRS financial statements and includes a quick reference table categorizing each standard, amendment, or interpretation by effective date and whether early adoption is permitted. The report also provides an overview of the impact of the changes, which may be significant for some entities, and will help companies understand if they will be affected and begin their considerations.
