以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
In the coming weeks, the International Accounting Standards Board (IASB) expects to publish three consultations:
Exposure Draft Translation to a Hyperinflationary Presentation Currency on 25 July 2024 , as part of the Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21) project;
Exposure Draft Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures on 30 July 2024 , as part of the Updating the Subsidiaries without Public Accountability: Disclosures Standard project; and
Exposure Draft Climate-related and Other Uncertainties in the Financial Statements on 31 July 2024 , as part of the Climate-related and Other Uncertainties in the Financial Statements project.
The documents will be available to download from the Open for comment section and from the individual project pages.
To comment on the exposure drafts, you will need to have an IFRS Foundation account. If you do not have one, you can create an account ; registration is free.