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Exposure Draft 2009

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

 

Date Title
9 November 2009

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

 

with links to:

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

Consultation ended
1 December 2009 Invitation to comment on Exposure Draft of Practice Note 610 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions Under the Hong Kong Companies Ordinance Consultation ended
1 December 2009

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's comment due date is 29 December 2009)

Consultation ended
16 September 2009

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

 

with links to:

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

Consultation ended
28 August 2009

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

  

with links to:

Consultation ended
21 August 2009

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

 

with links to:

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

Consultation ended
7 August 2009

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

 

with links to:

Consultation ended
7 August 2009

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

 

with links to:

Consultation ended

31 July 2009

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

 

with links to:

Consultation ended

16 July 2009

Invitation to comment on IASB Exposure Draft on Management Commentary

 

with links to:

Consultation ended

16 July 2009

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

 

with links to:

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

Consultation ended
6 July 2009

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

 

with links to:

Consultation ended
6 July 2009

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

 

with links to:

Consultation ended
12 June 2009

Invitation to comment on IASB Exposure Draft on Fair Value Measurement

 

with links to:

Consultation ended
5 June 2009

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

 

with links to:

Consultation ended
27 April 2009

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

 

with links to:

Consultation ended
27 April 2009

Invitation to comment on IASB Exposure Draft of Income Tax

 

with links to:

Consultation ended
3 April 2009

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

 

with links to:

Consultation ended
27 March 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:

Consultation ended
19 March 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)
Consultation ended
4 February 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:

Consultation ended
19 January 2009

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

 

with links to:

Consultation ended
12 January 2009

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

 

with links to:

Consultation ended
12 January 2009

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

 

with links to:

Consultation ended
12 January 2009

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

 

with links to:

Consultation ended

 

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