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Exposure Draft 2012

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

 

DateTitle
17 December 2012

Invitation to Comment on IASB Exposure Draft of Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed Amendments to IFRS 10 and IAS 28)

 

with link to

 (IASB's comment due date is 23 April 2013)

Consultation ended
17 December 2012

Invitation to Comment on IASB Exposure Draft of Acquisition of an Interest in a Joint Operation (Proposed Amendment to IFRS 11)

 

with link to

(IASB's comment due date is 23 April 2013)

Consultation ended
6 December 2012

Invitation to Comment on IASB Exposure Draft Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed Amendments to IAS 16 and IAS 38)

 

with link to

(IASB's comment due date is 2 April 2013)

Consultation ended
4 December 2012

Invitation to Comment on IVSC Discussion Paper Investment Property

 

with link to

(IVSC's comment due date is 1 March 2013)

Consultation ended
4 December 2012

Invitation to Comment on IASB Exposure Draft of Classification and Measurement:
Limited Amendments to IFRS 9

 

with links to

(IASB's comment due date is 28 March 2013)

Consultation ended
28 November 2012

Invitation to Comment on IASB Exposure Draft of Equity Method: Share of Other Net Asset Changes

 

with links to:

(IASB's comment due date is 22 March 2013)

Consultation ended
23 November 2012

Invitation to Comment on IASB Exposure Draft of Annual Improvements to IFRSs
2011-2013 Cycle

 

with links to:

(IASB's comment due date is 18 February 2013)

Consultation ended
21 November 2012

Invitation to Comment on IVSC Exposure Draft The Valuation of Forests

 

with links to

(IVSC's comment due date is 15 February 2013)

Consultation ended
21 November 2012

Invitation to  Comment on IVSC Exposure Draft Valuation Uncertainty

 

with links to

(IVSC's comment due date is 15 February 2013)

Consultation ended
5 November 2012

Invitation to Comment on IFRS Foundation Proposal to Establish an Accounting Standards Advisory Forum

 

with links to

(IFRS's comment due date is 17 December 2012)

Consultation ended
8 August 2012

Invitation to Comment on IVSC Discussion Paper Valuation of Trade Related Property

 

with links to

(IVSC's comment due date is 31 October 2012)

Consultation ended
26 July 2012

Invitation to Comment on IASB Request for Information of Post-Implementation Review: IFRS 8 Operating Segments

 

with links to:

(IASB's comment due date is 16 November 2012)

Consultation ended
29 June 2012

Invitation to Comment on IASB Request for Information of Comprehensive Review of the IFRS for SMEs

with links to:

(IASB's comment due date is 30 November 2012)

Consultation ended
26 July 2012

Invitation to Comment on IVSC Discussion Paper Valuation in the Extractive Industries

with links to:

(IVSC's comment due date is 20 October 2012)

Consultation ended
6 June 2012

Invitation to Comment on IFRS Interpretations Committee Exposure Draft of Put Options Written on Non-Controlling Interests

 

with links to:

(IFRS Interpretations Committee's comment due date is 1 October 2012)

Consultation ended
30 July 2012

Invitation to Comment on IFRS Foundation Constitution – Drafting Review: Separating the Role of the IASB Chair and the Executive Director

 

with links to

(IVSC's comment due date is 31 October 2012)

Consultation ended
6 June 2012

Invitation to Comment on IFRS Interpretations Committee Exposure Draft of Levies Charged by Public Authorities on Entities that Operate in a Specific Market

 

with links to:

(IFRS Interpretations Committee's comment due date is 5 September 2012)

  

Consultation ended
11 May 2012

Invitation to Comment on IFRS Foundation Consultation Document of Due Process Handbook
 

with links to:

(IFRS's comment due date is 5 September 2012)

Consultation ended
8 May 2012

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

with links to:
•   IASB Exposure Draft

•   IASB Press Release

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

 

 

 

 

Consultation ended
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