Exposure Draft 2004

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment:

Date	Title	Comments due by *
24 December 2004	Invitation to Comment on IFRIC Draft Interpretation: D11 Changes in Contributions to Employee Share Purchase Plans with links to: IFRIC Draft Interpretation: D11 IASB's Press Release (IFRIC's comment due date is 1 March 2005)	Consultation ended
16 July 2004	Invitation to Comment on IFRIC Draft Interpretation: D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions with links to: IFRIC Draft Interpretation: D9 IASB's Press Release (IFRIC's comment due date is 21 September 2004)	Consultation ended
25 June 2004	IASB Discussion Paper Preliminary Views on Accounting Standards for Small and Medium-sized Entities with links to: IASB Discussion Paper IASB's Press Release (IFRIC's comment due date is 24 September 2004)	Consultation ended