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Exposure Draft 2011

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

 

DateTitle
22 December 2011

Invitation to Comment on IASB Exposure Draft of Transition Guidance (Proposed Amendments to IFRS 10)

 

with links to:

(IASB's comment due date is 21 March 2012)

Consultation ended
6 December 2011 Consultation paper on Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard Consultation ended
16 November 2011

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

 

with links to:

(IASB's comment due date is 13 March 2012)

Consultation ended
30 November 2011

Invitation to Comment on SME Implementation Group Draft Question and Answers

 

with links to:

(SMEIG's comment due date is 31 January 2012)

Consultation ended
27 October 2011

Invitation to Comment on IASB Exposure Draft of Government Loans (Proposed amendments to IFRS 1)

 

with links to:

(IASB's comment due date is 5 January 2012)

Consultation ended
4 October 2011

Invitation to Comment on SME Implementation Group Draft Question and Answers
 
with links to:

(SMEIG's comment due date is 30 November 2011)

Consultation ended
23 September 2011

Invitation to Comment on International Integrated Reporting Committee (IIRC) Discussion Paper Towards Integrated Reporting – Communicating Value in the 21st Century 
 

with link to:

(IIRC's comment due date is 14 December 2011)

Consultation ended
30 August 2011

 Invitation to Comment on IASB Exposure Draft of Investment Entities

 

with links to:

(IASB's comment due date is 5 January 2012)

Consultation ended
9 August 2011

Invitation to Comment on IASB Exposure Draft of Mandatory Effective Date of IFRS 9
 
with links to:

(IASB's comment due date is 21 October  2011)

Consultation ended
28 July 2011

Invitation to Comment on IASB Request for Views on Agenda Consultation 2011
 
with links to:

(IASB's comment due date is 30 November 2011)

Consultation ended
27 June 2011

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

 

with links to:

(IASB's comment due date is 21 October 2011)

Consultation ended
29 April 2011

IFRS Foundation Report of The Trustee's Strategy Review – IFRSs as the Global Standard: Setting a Strategy for the Foundation's Second Decade

 

with links to:

(IFRS Foundation 's comment due date is 25 July 2011)

Consultation ended
18 April 2011

Invitation to Comment on SME Implementation Group Question and Answers
 

with links to:

(SMEIG's comment due date is 15 June 2011)

Consultation ended
13 April 2011

Invitation to participate in an online questionnaire from the Australian Accounting Standards Board (AASB) on the initial accounting for intangible assets acquired under IFRS 3 Business Combinations and IAS 38 Intangible Assets

 

with link to:

  • AASB questionnaire [Reference to AASB's questionnaire is no longer valid]

(Deadline has been extended to 15 July 2011)

Consultation ended
29 March 2011

Invitation to Comment on IVSC Exposure Draft of Technical Information Paper 2 Depreciated Replacement Cost

 

with link to:

(IVSC's comment due date is 31 May 2011)

Consultation ended
4 March 2011

Invitation to Comment on IVSC Exposure Draft of Technical Information Paper 1 The Discounted Cash Flow Method – Real Property and Business Valuations

 

with links to:

(IVSC's comment due date is 30 April 2011)

Consultation ended
25 February 2011

Invitation to Comment on SME Implementation Group Draft Question and Answer on use of IFRS for SMEs in parent's separate financial statements

 

with links to:

(SMEIG's comment due date is 4 April 2011)

Consultation ended
9 February 2011

Invitation to Comment on IFRS Foundation Monitoring Board Paper for Public Consultation – Consultative Report on The Review of The IFRS Foundation's Governance

 

with links to:

(IFRS Foundation Monitoring Board's comment due date is 8 April 2011)

Consultation ended
1 February 2011

Invitation to Comment on IASB Supplement to Exposure Draft of Financial Instruments: Impairment

 

with links to:

(IASB's comment due date is 1 April 2011)

Consultation ended
1 February 2011

Invitation to Comment on IASB Exposure Draft of Offsetting Financial Assets and Financial Liabilities


with links to:

(IASB's comment due date is 28 April 2011)

Consultation ended

 

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