Exposure Draft 2011

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

with links to:

• IASB Exposure Draft
• IASB Press Release

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

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

with links to:

• IASB Exposure Draft
• IASB Basis for Conclusions
• IASB Illustrative Examples
• IASB Press Release

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

Invitation to Comment on SME Implementation Group Draft Question and Answers

with links to:

• Draft Q&A (Section 30, Issue 1) –  Recycling of cumulative exchange differences on disposal of a subsidiary
• Draft Q&A (Section 11, Issue 1) – Fallback of IFRS 9 Financial Instruments
• SMEIG Press Release

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

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

with links to:

• IASB Exposure Draft
• IASB Press Release

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

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

• Draft Q&A (General, Issue 1) – Application of the IFRS for SMEs for financial periods ending before the IFRS for SMEs was issued
• Draft Q&A (General, Issue 2) – Interpretation of "undue cost or effort" and "impracticable"
• Draft Q&A (Section 3, Issue 1) – Jurisdiction requires fallback to full IFRSs
• Draft Q&A (Section 3, Issue 2) – Departure from a principle in the IFRS for SMEs
• Draft Q&A (Section 3, Issue 3) – Prescription of the format of financial statements by local regulation

• SMEIG Press Release

(SMEIG's comment due date is 30 November 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 Discussion Paper

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

 Invitation to Comment on IASB Exposure Draft of Investment Entities

with links to:

• IASB Exposure Draft
• IASB Press Release

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

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

• IASB Exposure Draft
• IASB Press Release

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

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

• IASB Request for Views
• IASB Press Release

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

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

with links to:

• IASB Exposure Draft 
• IASB Press Release

(IASB's comment due date is 21 October 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:

• Report of the IFRS Foundation Trustees' Strategy Review
• IFRS Press Release [Reference to IFRS's Press Release is no longer valid]
• IFRS Foundation Strategy Review website [Reference to IFRS's Stragegy Review website is no longer valid]

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

Invitation to Comment on SME Implementation Group Question and Answers
 

with links to:

• SMEIG Draft Q&A Issue 2 (2011/02)
• SMEIG Draft Q&A Issue 3 (2011/03)
• SMEIG Draft Q&A Issue 4 (2011/04)
• SMEIG Press Release

(SMEIG's comment due date is 15 June 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)

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

with link to:

• IVSC Exposure Draft

(IVSC's comment due date is 31 May 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 Exposure Draft

(IVSC's comment due date is 30 April 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 Draft Question and Answer
• SMEIG Press Release

(SMEIG's comment due date is 4 April 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 Paper
• IFRS Foundation Monitoring Board Press Release

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

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

with links to:

• IASB Exposure Draft
• IASB Press Release

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

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

with links to:

• IASB Exposure Draft
• IASB Press Release

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