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Exposure Draft 2008

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

 

DateTitleComments due by *

31 December 2008

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IFRIC 9 and IAS 39 – Embedded Derivatives

 

with links to:

Consultation ended

31 December 2008

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IFRS 7 – Investments in Debt Instruments

 

with links to:

Consultation ended

10 November 2008

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IFRS 5 - Discontinued Operations

with links to:
Consultation ended
10 November 2008

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IFRS 1 - Additional Exemptions for First-time Adopters

  

with links to:

Consultation ended
10 November 2008

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IFRS 7 - Improving Disclosures about Financial Instruments

 

with links to:

  • IASB Exposure Draft
  • IASB's Press release
  •      ASB's comment due date is 23 January 2009)

    Consultation ended
    10 November 2008

    Invitation to comment on IASB Discussion Paper on Preliminary Views on Financial Statement Presentation

     

    with links to:

  • IASB Discussion Paper
  • IASB's Press release
  •      (IASB's comment due date is 14 April 2009)

    Consultation ended
    5 September 2008

    Invitation to Comment on IASB Exposure Draft of Proposed Amendments
    to IAS 33 - Simplifying Earnings per Share

     

    with links to:

  • IASB Exposure Draft
  • IASB's Press release
  •      (IASB's comment due date is 5 December 2008)

    Consultation ended
    5 September 2008

    Invitation to Comment on IASB Exposure Draft of Proposed Improvements
    to IFRSs (Second set)

     

    with links to:

  • IASB Exposure Draft
  • IASB's Press release
  •      (IASB's comment due date is 7 November 2008)

    Consultation ended
    31 July 2008

    Invitation to Comment on IASC Foundation Discussion Document of Review of the Constitution: Public Accountability and the Composition of the IASB - Proposals for Change

     

    with links to:

  • IASB Discussion Document
  • IASB's Press release
  •      (IASB's comment due date is 20 September 2008)

    Consultation ended
    9 July 2008

    Invitation to Comment on IASB Exposure Draft of An improved Conceptual Framework for Financial Reporting: Chapter 1: The Objective of Financial Reporting and Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information

     

    with links to:

  • IASB Exposure Draft
  • IASB's Press release
  •      (IASB's comment due date is 29 September 2008)

    Consultation ended
    9 July 2008

    Invitation to Comment on IASB Discussion Paper on Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity

     

    with links to:

  • IASB Discussion Paper
  • IASB's Press release
  •      (IASB's comment due date is 29 September 2008)

    Consultation ended
    30 May 2008

    Exposure Draft of Proposed Amendments to Small and Medium-Sized Entity Financial Reporting Framework (SME-FRF) and Proposed Sections of Small and Medium-Sized Entity Financial Reporting Standard (SME-FRS)

     

    with links to:

    Consultation ended
    26 May 2008

    Consultation Paper on Financial Reporting by Private Companies

     

    with links to:

    Consultation ended
    14 May 2008

    Invitation to Comment on IASB Discussion Paper on Preliminary Views on Amendments to IAS 19 Employee Benefits

     

    with links to:

  • IASB Discussion Paper
  • IASB's Press release
  •      (IASB's comment due date is 26 September 2008)

    Consultation ended
    14 May 2008

    Invitation to Comment on IASB Discussion Paper on Reducing Complexity in Reporting Financial Instruments

     

    with links to:

         (IASB's comment due date is 19 September 2008)

    Consultation ended
    8 April 2008

    Invitation to Comment on IASB Discussion Paper on Financial Instruments with Characteristics of Equity

     

    with links to:

  • IASB Discussion Paper
  • FASB Preliminary Views
  • IASB's Press release
  •      (IASB's comment due date is 5 September 2008)

    Consultation ended
    28 January 2008

    Invitation to Comment on IFRIC Draft Interpretation: D23 Distributions of Non-cash Assets to Owners

     

    with links to:

  • IFRIC Draft Interpretation: D23
  • IASB's Press release
  •      (IFRIC's comment due date is 25 April 2008)

    Consultation ended
    28 January 2008

    Invitation to Comment on IFRIC Draft Interpretation: D24 Customer Contributions

     

    with links to:

  • IFRIC Draft Interpretation: D24
  • IFRIC's Press release
  •      (IFRIC's comment due date is 25 April 2008)

    Consultation ended

     

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