NOFA Foundation received the following IFRS documents for expert review of their applicability in Russian Federation from the Ministry of Finance of the Russian Federation.

• Lack of Exchangeability. Amendments to IAS 21.

• International Tax Reform—Pillar Two Model Rules. Amendments to IAS 12.

• Supplier Finance Arrangements. Amendments to IAS 7 and IFRS 7.

The official texts of the documents in English and Russian are published on the IASB's website at https://www.ifrs.org/issued-standards/list-of-standards/#amendments-and-new-standards.

Members of the professional community and experts in financial accounting and reporting may participate in the consideration of the documents and send their comments to This email address is being protected from spambots. You need JavaScript enabled to view it. for the National Accounting Standards Board. Please indicate the title of the document under review in the subject line. Comments are accepted until 14 February 2024.

Discussion and voting by members of the expert body of the NOFA Foundation will be conducted on 16 February 2024.

The expert review is conducted in accordance with the procedure determined by the Regulations on the Recognition of International Financial Reporting Standards and Interpretations of International Financial Reporting Standards for Application in the Russian Federation, approved by Resolution of the Government of the Russian Federation No. 107 dated 25 February 2011, as well as the Agreement concluded between the Ministry of Finance of the Russian Federation and the NSFR Foundation.