Exposure Drafts (ED)

Commend period closed

Download
(pdf.)

ED Amortised Cost and Impairment (2009/12)

30.06.2010

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

12.04.2010

ED Management Commentary (2009/6)

10.03.2010

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

29.12.2009

ED Improvements to IFRSs (2009/11)

24.11.2009

ED Rate-regulated Activities (2009/8)

20.11.2009

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

30.09.2009

ED Fair Value Measurement (2009/5)

28.09.2009

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

14.09.2009

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)

Draft

Snapshot

ED Income Tax (2009/2)

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

Draft

Draft Illustrative Examples

Basis for Conclusions

ED Discontinued Operations (Proposed amendments to IFRS 5)

Draft

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

Draft

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

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)

Draft

ED of Proposed Improvements to IFRSs

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

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

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

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

Discussion Papers (DP)

Commend period
closed

Download
(pdf.)

Credit Risk in Liability Measurement

01.09.2009

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

DP

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