Exposure Drafts (ED)

Commend period closed

Download
(pdf.)

ED Group Cash-settled Share-based Payment Transactions

17.03.2008

ED Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate

Draft

Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting

11.01.2008

Draft

IFRS for SME (deutsch)

01.10.2007

Draft Standard

Draft Implementation Guidance

Basis for Conclusions

IFRS for SME (englisch)

01.10.2007

Draft Standard

Draft Implementation Guidance

Basis for Conclusions

Proposed amendments to IAS 24 Related Party Disclosures State-controlled Entitiesand the Definition of a Related Party

25.05.2007

Draft

Amendments to IFRS 1 First-time Adaption of International Financial Reporting Standards

27.04.2007

Draft

Financial Statements Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation

23.10.2006

Draft

Proposed Amendments to IAS 1 Presentation of Financial Statements

17.07.2006

Draft

Amendments to IFRS 2 Share-based Payment Vesting Conditions and Cancellations

02.06.2006

Draft

Proposed Amendment to IFRS 3 - Business Combinations

28.10.2005

Draft

Proposed Amendments to IAS 27 Consolidated and Separate Financial Statements

28.10.2005

Draft

ED Proposed Amendments to IAS 37: Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits

28.10.2005

Draft

Discussion Papers (DP)

Commend period
closed

Download
(pdf.)

Preliminary Views on Insurance Contracts

16.11.2007

DP (Part 1)

DP (Part 2)

Fair Value Measurements Part 1: Invitation to Comment and relevant IFRS guidance

02.04.2007

DP

Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements

02.04.2007

DP

Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information

03.11.2006

DP

Measurement Bases for Financial Reporting — Measurement on Initial Recognition

19.05.2006

DP (short)

DP (long)

Management Commentary

28.04.2006

DP

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

24.09.2004

DP