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

Exposure Drafts (ED)	Ende der Kommentierungs-frist	Download (.pdf)
ED Transition Guidance - Proposed amendments to IFRS 10 (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