Exposure Draft 2007

24 December 2007

Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 Group and Treasury Share Transactions - Group Cash-settled Share-based Payment Transactions

with links to:

• Proposed amendments to IFRS 2 and IFRIC 11
• IASB's Press Release
  (IASB Comment due date is 17 March 2008)

Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate

with links to:

• Proposed amendments to IFRS 1 and IAS 27
• IASB's Press Release
  (IASB Comment due date is 26 February 2008)

30 October 2007 

Invitation to Comment on IASB Exposure Draft of proposed Improvements to International Financial Reporting Standards

with links to:

• Proposed Improvements to IFRSs
• IASB's Press Release
  (IASB Comment due date is 11 January 2008)

Invitation to Comment on IASB Exposure Draft: ED 9 Joint Arrangements

with links to:

• IASB Exposure Draft ED 9
• IASB Exposure Draft ED 9: Basic for Conclusions
• IASB Exposure Draft ED 9: Illustrative Examples
• IASB's Press Release

     (IASB Comment due date is 11 January 2008)

Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Exposures Qualifying for Hedge Accounting

with links to:

• Proposed Amendments to IAS 39
• IASB's Press Release
  (IASB Comment due date is 11 January 2008)

Invitation to Comment on IFRIC Draft Interpretation: D22 Hedges of a Net Investment in a Foreign Operation

with links to:

1. IFRIC Draft Interpretation: D22
2. IASB's Press release

         (IFRIC's comment due date is 19 October 2007)

Invitation to Comment on IFRIC Draft Interpretation: D21 Real Estate Sales

with links to:

• IFRIC Draft Interpretation: D21
• IASB's Press releaseASB's Press Release
  (IFRIC's comment due date is 5 October 2007)

Invitation to Comment on IASB Discussion Paper on Preliminary Views on Insurance Contracts

with links to:

• IASB Discussion Paper

     (Part 1: Invitation to Comment and main text)

• IASB Discussion Paper (Part 2: Appendices)
• IASB's Press Release
  (IASB's comment due date is 16 November 2007)

Invitation to Comment on IASC Foundation Consultation Document on Proposed Amendments to the IASC Foundation Constitution and the Preface to International Financial Reporting Standards - Enlarging the IFRIC

with links to:

• IASC Foundation Consultation Document: Enlarging The IFRIC
• IASC Foundation's Press Release
  (IASC Foundation comment due date is 31 July 2007)

Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IAS 24 Related Party Disclosures—State-controlled Entities and the Definition of a Related Party

with links to:

• Proposed Amendments to IAS 24
• IASB's Press Release
  (IASB Comment due date is 25 May 2007)

Invitation to Comment on IASB Exposure Draft of Proposed IFRS for Small and Medium-sized Entities (SMEs)

with links to:

• IASB Exposure Draft IFRS for SMEs (IASB Comment due date is 1 October 2007 - Extend to 30 November 2007)
• IASB Exposure Draft IFRS for SMEs: Basis for Conclusions
• IASB Exposure Draft IFRS for SMEs: Implementation Guidance
• IASB's Press Release
• IASB Staff Overview of the Exposure Draft
• High Level Comparison between IASB Exposure Draft of proposed IFRS for SMEs and HK SME-FRF & SME-FRS
• Comment Letters

Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IFRS 1 First-Time Adoption of International Financial Reporting Standards - Cost of an Investment in a Subsidiary

with links to:

• Proposed Amendments to IFRS 1
• IASB's Press Release

     (IASB Comment due date is 27 April 2007)