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Exposure Draft 2010

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

 

DateTitle
13 December 2010

Invitation to comment on IASB Exposure Draft of Hedge Accounting

 

with links to:

(IASB's comment due date is 9 March 2011)

Consultation ended
9 November 2010

Invitation to Comment on IFRS Foundation Paper for Public Consultation – Status of Trustee's Strategy Review

 

with links to:

(IASB's comment due date is 31 December 2010 - Extend to 24 February 2011)

Consultation ended
26 October 2010

Invitation to Comment on IVSB Discussion Paper Valuation Uncertainty

 

with links to:

(IVSB's comment due date is 24 December 2010)

Consultation ended
22 October 2010

Invitation to Comment on IASB Request for Views on Effective Dates and Transition Methods

 

with links to:

(IASB's comment due date is 31 January 2011)

Consultation ended
5 October 2010

Invitation to Comment on IASB Exposure Draft of Severe Hyperinflation (Proposed Amendment to IFRS 1)

 

with links to:

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

Consultation ended
13 September 2010

Invitation to Comment on IASB Exposure Draft of Deferred Tax: Recovery of Underlying Assets (Proposed Amendments to IAS 12)

 

with links to:

(IASB's comment due date is 9 November 2010)

Consultation ended
8 September 2010 Invitation to Comment on Exposure Draft of Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that contains a Repayment on Demand Clause Consultation ended
2 September 2010

Invitation to comment on IFRS Foundation Consultation Document of the Annual Improvements Process: Proposals to amend the Due Process Handbook for the IASB

 

with links to:

(IFRS Foundation's comment due date is 30 November 2010)

Consultation ended
30 August 2010

Invitation to comment on IFRS Interpretations Committee Exposure Draft of Stripping Costs in the Production Phase of a Surface Mine

  

with links to:

(IFRS Interpretations Committee's comment due date is 30 November 2010)

Consultation ended
30 August 2010

Invitation to comment on IASB Exposure Draft of Removal of Fixed Dates for First-Time Adopters (Proposed Amendments to IFRS 1)

  

with links to:

(IASB's comment due date is 27 October 2010)

Consultation ended
19 August 2010

Invitation to comment on IASB Exposure Draft of Leases

  

with links to:

(IASB's comment due date is 15 December 2010)

Consultation ended
2 August 2010

Invitation to comment on IASB Exposure Draft of Insurance Contracts

 

with links to:

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

Consultation ended
5 July 2010

Invitation to comment on IASB Exposure Draft of Measurement Uncertainty Analysis Disclosure for Fair Value Measurements

 

with links to:

(IASB's comment due date is 7 September 2010)

Consultation ended
29  June 2010

Invitation to comment on IASB Exposure Draft of Revenue from Contracts with Customers

with links to:

(IASB's comment due date is 22 October 2010)

Consultation ended
8 June 2010

Invitation to comment on IVSC Exposure Draft Proposed New International Valuation Standards

 

with links to:

(IVSC's comment due date is 3 September 2010)

Consultation ended
3 June 2010

Invitation to comment on IASB Request for Comment on FASB Financial Instruments Exposure Draft

with links to:

  • IASB Request for comment

    [Reference to IASB's request for comment is no longer valid]

(FASB's comment due date is 30 September 2010) 

 

Consultation ended
2 June 2010

Invitation to comment on IASB Exposure Draft of Presentation of Items of Other Comprehensive Income (Proposed Amendments to IAS 1)

 

with links to:

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

Consultation ended
13 May 2010

Invitation to comment on IASB Exposure Draft of Fair Value Option for Financial Liabilities

 

with links to:

(IASB's comment due date is 16 July 2010)

Consultation ended
3 May 2010

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IAS 19 —Defined Benefit Plans


 with links to:

(IASB's comment due date is 6 September 2010)

Consultation ended
8 April 2010

Invitation to comment on IASB of Discussion Paper on Extractive Activities

 

with links to:

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

Consultation ended
16 March 2010

Invitation to comment on IASB Exposure Draft of Conceptual Framework for Financial Reporting: The Reporting Entity

 

with links to:

(IASB's comment due date is 16 July 2010)

Consultation ended
8 January 2010

Invitation to comment on IASB Exposure Draft of Measurement of Liabilities In IAS 37

 

with links to:

(IASB's comment due date is 12 April 2010 - Extend to 19 May 2010)

Consultation ended

 

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