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Zeitplan des IASB über die voraussichtlichen Veröffentlichungstermine neuer Standards, Exposure Drafts und Discussion Papers.

Zeitplan des IASB (Stand 27. Januar 2014)

Quelle: International Accounting Standards Board (IASB)


  Übersicht über aktuelle und bisherige Exposure Drafts (ED) des IASB

-

Exposure Drafts (ED)

Ende der Kommentierungs-frist

Download
(.pdf)

ED Bearer Plants (ED/2013/8)

28.10.2013 Draft

ED Insurance Contracts (ED/2013/7)

25.10.2013 Draft

ED Leases (ED/2013/6)

13.09.2013 Draft

ED Regulatory Deferral Accounts (ED/2013/5)

04.09.2013 Draft

ED Defined Benefit Plans: Employee Contributions - Proposed amendments to IAS 19 (ED/2013/4)

25.07.2013 Draft

ED Financial Instruments: Expected Credit Losses (ED/2013/3)

05.07.2013 Draft

ED Novation of Derivatives and Continuation of Hedge Accounting - Proposed Amendments to IAS 39 and IFRS 9 (ED/2013/2)

02.04.2013 Draft

ED Recoverable Amount Disclosures for Non-Financial Assets - Proposed Amendments to
IAS 36
(ED/2013/1)

19.03.2013 Draft

ED Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11) (ED/2012/7)

23.04.2013 Draft

ED Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28)(ED/2012/6)

23.04.2013 Draft

ED Clarification of Acceptable Methods of Drepreciation and Amortisation - Proposed Amendments to IAS 16 (ED/2012/5)

02.04.2013 Draft

ED Classification and Measurement: Limited Amendments to IFRS 9 (ED/2012/4)

28.03.2013 Draft

ED Equity Method: Share of Other Net Asset Changes (ED/2012/3)

22.03.2013 Draft

ED Annual Improvements 2011-2013 (ED/2012/2)

18.02.2013 Draft

DI Put Options Written on Non-controlling Interests (DI/2012/2)

01.10.2012 Draft

DI Levies Charged by Public Authorities on Entities that Operate in a Specific Market (DI/2012/1)

05.09.2012 Draft

ED Annual Improvements 2010-2012 (ED/2012/1)

05.09.2012 Draft

ED Transition Guidance - Proposed amendments to IFRS 10 (ED/2011/7)

21.03.2012 Draft

ED Revenue from Contracts with Customers (2011/6)

13.03.2012

 

Draft

Draft Illustrative Examples

Basis for Conclusion

 


ED Government Loans – proposed amendments to IFRS 1 (2011/5)

05.01.2012

Draft


ED Investment Entities (2011/4)

05.01.2012

Draft


ED Mandatory Effective Date of IFRS 9 (2011/3)

21.10.2011

Draft


ED Improvements to IFRSs (2011/2)

21.10.2011

Draft


ED Offsetting Financial Assets and Financial Liabilities (2011/01)

28.04.2011

Draft


ED Hedge Accounting (2010/13)

09.03.2011

Draft


ED Deferred Tax: Recovery of Underlying Assets (proposed amendments to IAS 12) (2010/11)

09.11.2010

Draft


ED Removal of Fixed Dates for First-time Adopters Proposed amendments to IFRS 1 (2010/10)

27.10.2010

Draft

Basis for Conclusions


ED Revenue from Contracts with Customers (2010/6)

22.10.2010

Draft

Basis for Conclusions


ED Presentation of Items of Other Comprehensive Income -  Proposed amendments to IAS 1 (2010/5)

30.09.2010

Draft


ED Insurance Contracts (2010/8)

30.09.2010

Draft

Basis for Conclusions


ED Measurement Uncertainty Analysis Disclosure for Fair Value Measurements(2010/7)

07.09.2010

Draft


ED Defined Benefit Plans: Proposed amendments to IAS 19 (2010/3)

06.09.2010

Draft


ED Fair Value Option for Financial Liabilities (2010/4)

16.07.2010

Draft


ED Conceptual Framework for Financial Reporting - The Reporting Entity (2010/02)

16.07.2010

Draft


ED Amortised Cost and Impairment (2009/12)

30.06.2010

Draft

Basis for Conclusions


ED Measurement of Liabilities in IAS 37 (2010/01)

19.05.2010

Draft


ED Management Commentary (2009/6)

10.03.2010

Draft


ED Limited Exemption from Comparative
IFRS 7 Disclosures for First-time Adopters
(2009/13)

29.12.2009

Draft


ED Improvements to IFRSs (2009/11)

24.11.2009

Draft


ED Rate-regulated Activities (2009/8)

20.11.2009

Draft

Draft Illustrative Examples

Basis for Conclusions


ED Amendments to IAS 19 Discount Rate for Employee Benefits (2009/10)

30.09.2009

Draft


ED Fair Value Measurement (2009/5)

28.09.2009

Draft

Draft Illustrative Examples

Basis for Conclusions


ED Financial Instruments: Classification and Measurement (2009/7)

14.09.2009

Draft

 

Draft Amendments and Guidance

 

Basis for Conclusions


ED Classification of Rights Issues (Proposed amendment to IAS 32) (2009/9)

07.09.2009

Draft


ED Derecognition (proposed amendments to IAS 39 and IFRS 7) (2009/3)

31.07.2009

Draft

 

Snapshot


ED Income Tax (2009/2)

31.07.2009

Draft

 

Basis for Conclusions


ED Prepayments of a Minimum Funding Requirement (Proposed amendments to IFRIC 14) (2009/4)

27.07.2009

Draft


ED Due Process Handbook for XBRL Activities

26.06.2009

Draft


ED 10 Consolidated Financial Statements

20.03.2009

Draft

 

Draft Illustrative Examples

 

Basis for Conclusions


ED Discontinued Operations (Proposed amendments to IFRS 5)

23.01.2009

Draft


ED Additional Exemptions for First-time Adopters (Proposed amendments to IFRS 1)

23.01.2009

Draft


ED Improving Disclosures about Financial Instruments (Proposed amendments to IFRS 7)

15.12.2008

Draft


ED Improving Disclosures about Financial Instruments (Proposed amendments to IFRS 7)

15.12.2008

Draft


Reclassification of Financial Assets (Amendments to IAS 39 Financial Instruments)

without due process

Draft


ED Simplifying Earnings per Share (Proposed amendments to IAS 33)

05.12.2008

Draft


ED of Proposed Improvements to IFRSs

07.11.2008

Draft


ED of An improved Conceptual Frameworkfor Financial Reporting: Chapter 1: The Objective of Financial Reporting; Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information

29.09.2008

Draft


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

17.03.2008

Draft


Proposed Amendments to IFRS 1 First-time Adoption of IFRS and IAS 27 Consolidated and Separate Financial Statements Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate

26.02.2008

Draft


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

11.01.2008

Draft


ED 9 Joint Arrangements

11.01.2008

Draft Standard

 

Draft Illustrative Examples

 

Basis for Conclusions


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


Proposed Amendments to IFRS 1 First-time Adaption of International Financial Reporting Standards - Cost of an Investment in a Subsidiary

27.04.2007

Draft


Proposed Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of 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 - A Revised Presentation

17.07.2006

Draft


Proposed 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


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

28.10.2005

Draft


  Übersicht über aktuelle und bisherige Discussion Papers (DP) des IASB

-

Discussion Papers (DP)

Commend period
closed

Download
(.pdf)

 

 

 


Extractive Activities (DP/2010/1)

30.07.2010

DP


Credit Risk in Liability Measurement

01.09.2009

DP


Leases Preliminary Views

17.07.2009

DP


Preliminary Views on Revenue Recognition in Contracts with Customers

19.06.2009

DP


Preliminary Views on Financial Statement Presentation

14.04.2009

DP


Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity

29.09.2008

DP


Preliminary Views on Amendments to
IAS 19 Employee Benefits

26.09.2008

DP


Review of the Constitution Public Accountability and the Composition of the IASB - Proposals for Change

20.09.2008

DP


Reducing Complexity in Reporting Financial Instruments

19.09.2008

DP


Financial Instruments with Characteristics of Equity

05.09.2008

DP


Preliminary Views Financial Instruments with Characteristics of Equity (published by the FASB)

DP


Preliminary Views on Insurance Contracts
Part 1: Invitation to Comment and main text

16.11.2007

DP


Preliminary Views on Insurance Contracts
Part 2: Appendices

16.11.2007

DP


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: A paper prepared for the IASB by staff of its partner
standard-setters and others

28.04.2006

DP


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

24.09.2004

DP



 

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