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Exposure Draft 2004

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

 

DateTitleComments due by *
24 December 2004

Invitation to Comment on IFRIC Draft Interpretation: D11 Changes in Contributions to Employee Share Purchase Plans

 

with links to:

     (IFRIC's comment due date is 1 March 2005)

Consultation ended
16 July 2004

Invitation to Comment on IFRIC Draft Interpretation: D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions

 

with links to:

Consultation ended
25 June 2004

IASB Discussion Paper Preliminary Views on Accounting Standards for Small and Medium-sized Entities

 

with links to:

Consultation ended

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