IASB comment letters

 

Dec 10

Exposure draft leases (ED/2010/9, File reference No. 1850-100)

Nov 10

Exposure draft deferred tax: Recovery of underlying assets - proposed amendments to IAS 12 (ED/2010/11)

Oct 10

Exposure draft: Removal of fixed dates for first time adopters - proposed amendments to IFRS 1 (ED/2010/10)

Sept 10

Exposure draft ED/2010/5 Presentation of other comprehensive income (Proposed amendments to IAS 1)

Sept 10

Exposure draft ED/2010/3: Defined benefit plans (proposed amendments to IAS 19)

Sept 10

Exposure draft ED/2010/7: Measurement uncertainty analysis disclosure for fair value measurements (Limited re-exposure of proposed disclosure)

Jul 10

Exposure draft ED/2010/2: Conceptual framework for financial reporting:The reporting entity 

Jul 10

Discussion paper Extractive activities

Jul 10

Exposure draft ED/2010/4: Fair value option for financial liabilities

Jun 10

Exposure draft ED 2009.12 - Financial instruments: Amortised cost and impairment

May 10     

Exposure draft ED/2010/1: Measurement of liabilities in IAS 37

Feb 10

Exposure draft ED/2009/6: Management commentary

Dec 09

Exposure draft ED/2009/13: Limited exemption from comparative IFRS 7 disclosures for first time adopters

Nov 09    

IASC foundation consultation document: Part 2 of the constitution review - proposals for enhanced public accountability

Nov 09

Exposure draft: Improvements to IFRS

Nov 09

Exposure draft: ED/2009/08 Rate regulated activities

Sept 09

Exposure draft 2009/10: Discount rate for employee benefits: Proposed amendments to IAS 19

Sept 09 

Exposure draft: ED/2009/05 - fair value measurement

Sept 09 

Financial instruments: classification and measurement

Sept 09

Classification of rights issues - proposed amendment to IAS 32

Aug 09

Credit risk in liability measurement

Jul 09

Discussion paper: leases - preliminary views

Jul 09

Proposed amendments to IFRIC 14 - prepayments: minimum
funding requirement 

Jun 09

Discussion paper: preliminary views on revenue
recognition in contracts with customers

Apr 09

Discussion paper: presentation of financial statements

Mar 09

Review of the constitution: identifying issues
for part 2 of the review

Mar 09

Exposure draft 10 consolidated financial statements

Mar 09

Exposure draft: relationships with the state
(proposed amendments to IAS 24)

Jan 09

Proposed amendments to IFRS 5
Exposure draft discontinued operations

Jan 09

Proposed amendments to IFRS 1
Exposure draft additional exemptions for
first-time adopters 
 

Jan 09

Proposed amendments to IFRS 7
exposure draft investments in debt instruments

Dec 08

Proposed amendments to IFRS 7
financial instruments: disclosures

Oct 08

An improved conceptual framework for financial reporting

Oct 08

Preliminary views, conceptual framework for financial
reporting

Sept 08

Public accountability and the composition of the IASB

Sept 08

Complexity in reporting financial instruments

Sept 08

Amendments to IAS 19 employee benefits

Aug 08

Grant Thornton International Ltd comments on the IAB's
discussion paper

Feb 08

Cost of an investment in a subsidiary, jointly controlled
entity or associate

Feb 08

IFRS 2 and IFRC 11 Group cash settled SBP transactions 

Jan 08

ED 9 Joint arrangements

Jan 08

ED annual improvements

Jan 08

IAS 39 hedge accounting amendment