Exposure Draft 2009

Invitation to comment on IASB Exposure Draft of Financial Instruments: Amortised Cost and Impairment

with links to:

• IASB Exposure Draft
• IASB Exposure Draft: Basis for Conclusions
• IASB's Press Release

(IASB's comment due date is 30 June 2010)

Invitation to comment on IASB Exposure Draft of Proposed Amendment to IFRS 1 - Limited Exemption from Comparatives IFRS 7 Disclosures for First-time Adopters

with links to:

• IASB Exposure Draft
• IASB's Press release

(IASB's comment due date is 29 December 2009)

Invitation to comment on IASCF Discussion Document of Part 2 of the Constitution Review – Proposals for Enhanced Public Accountability

with links to:

• IASCF Discussion Document
• IASCF's Press release

     (IASCF's comment due date is 30 November 2009)

Invitation to comment on IASB Exposure Draft of Proposed Improvements to IFRSs (Third Set)

with links to:

• IASB Exposure Draft
• IASB's Press release
  (IASB's comment due date is 24 November 2009)

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IAS 19 – Discount Rate for Employee Benefits

with links to:

• IASB Exposure Draft
• IASB's Press release

     (IASB's comment due date is 30 September 2009)

Invitation to Comment on IFRIC Draft Interpretation: D25 Extinguishing Financial Liabilities with Equity Instruments

with links to:

• IFRIC Draft Interpretation: D25
• IFRIC's Press release
  (IFRIC's comment due date is 5 October 2009)

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IAS 32 – Classification of Rights Issues

with links to:

• IASB Exposure Draft
• IASB's Press release
  (IASB's comment due date is 7 September 2009)

31 July 2009

Invitation to comment on IASB Exposure Draft on Rate-regulated Activities

with links to:

• IASB Exposure Draft
• IASB Exposure Draft: Basis for Conclusions
• IASB Exposure Draft: Illustrative Examples
• IASB's Press release
  (IASB's comment due date is 20 November 2009)

16 July 2009

Invitation to comment on IASB Exposure Draft on Management Commentary

with links to:

• IASB Exposure Draft
• IASB's Press release
  (IASB's comment due date is 1 March 2010)

16 July 2009

Invitation to comment on IASB Exposure Draft on Financial Instruments:
Classification and Measurement

with links to:

• IASB Exposure Draft
• IASB Exposure Draft: Draft amendments to other IFRSs and guidance
• IASB Exposure Draft: Basis for Conclusions
• IASB's Press release

     (IASB's comment due date is 14 September 2009)

Invitation to comment on IASB Discussion Paper on Credit Risk in Liability Measurement

with links to:

• IASB Discussion Paper
• IASB Staff Paper of the Discussion Paper
• IASB's Press release
  (IASB's comment due date is 1 September 2009)

Invitation to comment on IASB Request for Information ("Expected Loss Model") Impairment of Financial Assets: Expected Cash Flow Approach

with links to:

• IASB Request for Information
• IASB's Press release
  (IASB's comment due date is 1 September 2009)

Invitation to comment on IASB Exposure Draft on Fair Value Measurement

with links to:

• IASB Exposure Draft
• IASB Exposure Draft: Basis for Conclusions
• IASB Exposure Draft: Illustrative Examples
• IASB's Press release
  (IASB's comment due date is 28 September 2009)

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IFRIC 14 - Prepayments of a Minimum Funding Requirement

with links to:

• IASB Exposure Draft
• IASB's Press release
  (IASB's comment due date is 27 July 2009)

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IAS 39 and IFRS 7 – Derecognition

with links to:

• IASB Exposure Draft
• IASB's Press release
  (IASB's comment due date is 31 July 2009)

Invitation to comment on IASB Exposure Draft of Income Tax

with links to:

• IASB Exposure Draft
• IASB Exposure Draft: Basis for Conclusions
• IASB Exposure Draft: Draft flow chart and illustrative examples
• IASB's Press release
  (IASB's comment due date is 31 July 2009)

Invitation to comment on IASB Discussion Paper on Preliminary Views on Leases

with links to:

• IASB Discussion Paper
• IASB's Press release
  (IASB's comment due date is 17 July 2009)

Invitation to comment on IASB Request for views on:
(a) Proposed FASB Amendments on Fair value Measurement
(b) Proposed FASB Amendments to Impairment Requirements for Certain Investments
      in Debt and Equity Securities

with links to:

• IASB Request for views
  (IASB's comment due date is 20 April 2009)

Seeking Input to Questions Raised by IASB-US FASB Financial Crisis Advisory Group

with links to:

• Financial Crisis Advisory Group invitation
  [Reference to FCGA's Invitation is no longer valid]
  (FCAG's comment due date is 2 April 2009)

Invitation to comment on IASB Exposure Draft of Post-implementation Revisions to IFRIC Interpretations - Proposed Amendments to IFRIC 9 and IFRIC 16

with links to:

• IASB Exposure Draft
• IASB's Press release
  (IASB's comment due date is 2 March 2009)

Invitation to comment on IASB Discussion Paper on Preliminary Views on Revenue Recognition in Contracts with Customers

with links to:

• IASB Discussion Paper
• IASB's Press release
  (IASB's comment due date is 19 June 2009)

Invitation to comment on IASB Exposure Draft ED 10 Consolidated Financial Statements

with links to:

• IASB Exposure Draft ED 10
• IASB Exposure Draft ED 10: Basis for Conclusions
• IASB Exposure Draft ED 10: Illustrative Examples
• IASB's Press release
  (IASB's comment due date is 20 March 2009)

Invitation to comment on IASCF Discussion Document of Review of the Constitution: Identifying Issues for Part 2 of the Review

with links to:

• IASCF Discussion Document
• IASCF's Press release
  (IASCF's comment due date is 31 March 2009)

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IAS 24 – Relationships with the State

with links to:

• IASB Exposure Draft
• IASB's Press release
  (IASB's comment due date is 13 March 2009)