Author(s)
Bibliographic Information
Exposure draft
International Accounting Standards Committee
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Note
Imprint varies: International Accounting Standards Board
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1
- Disclosure initiative : proposed amendments to IAS 7 : comments to be received by 17 April 2015
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International Accounting Standards Board c2014 Exposure draft ED/2014/6
: [pbk.]
Available at 2 libraries
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2
- Investment entities : applying the consolidation exception : proposed amendments to IFRS 10 and IAS 28 : comments to be received by 15 September 2014
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International Accounting Standards Board c2014 Exposure draft ED/2014/2
: [pbk.]
Available at 1 libraries
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3
- Measuring quoted investments in subsidiaries, joint ventures and associates at fair value : proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and illustrative examples for IFRS 13 : comments to be received by 16 January 2015
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International Accounting Standards Board c2014 Exposure draft ED/2014/4
: [pbk.]
Available at 1 libraries
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4
- Classification and measurement of share-based payment transactions : proposed amendments to IFRS 2 : comments to be received by 25 March 2015
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International Accounting Standards Board c2014 Exposure draft ED/2014/5
: [pbk.]
Available at 2 libraries
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5
- Disclosure initiative : proposed amendments to IAS 1 : comments to be received by 23 July 2014
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International Accounting Standards Board c2014 Exposure draft ED/2014/1
: [pbk.]
Available at 2 libraries
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6
- Regulatory deferral accounts : comments to be received by 4 September 2013
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International Accounting Standards Board c2013 Exposure draft ED/2013/5
Available at 2 libraries
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7
- Financial instruments : expected credit losses : comments to be received by 5 July 2013
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International Accounting Standards Board c2013 Exposure draft ED/2013/3
Available at 2 libraries
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8
- Agriculture: bearer plants (proposed amendments to IAS 16 and IAS 41) : comments to be received by 28 Octber 2013
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International Accounting Standards Board c2013 Exposure draft ED/2013/8
Available at 2 libraries
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9
- Equity method in separate financial statements (proposed amendments to IAS 27) : comments to be received by 3 February 2014
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International Accounting Standards Board c2013 Exposure draft ED/2013/10
Available at 2 libraries
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10
- Annual improvements to IFRSs 2012-2014 cycle : comments to be received by 13 March 2014
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International Accounting Standards Board c2013 Exposure draft ED/2013/11
Available at 2 libraries
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11
- Recoverable amount disclosures for non-financial assets : proposed amendments to IAS 36 : comments to be received by 19 March 2013
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International Accounting Standards Board c2013 Exposure draft ED/2013/1
Available at 2 libraries
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12
- Novation of derivatives and continuation of hedge accounting (proposed amendments to IAS 39 and IFRS 9) : comments to be received by april 2013
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International Accounting Standards Board c2013 Exposure draft ED/2013/2
Available at 2 libraries
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13
- Defined benefit plans : employee contributions (proposed amendments to IAS 19) : comments to be received by 25 July 2013
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International Accounting Standards Board c2013 Exposure draft ED/2013/4
Available at 2 libraries
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14
- Equity method: share of other net asset changes (proposed amendments to IAS 28) : comments to be received by 22 March 2013
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International Accounting Standards Board c2012 Exposure draft ED/2012/3
Available at 2 libraries
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15
- Annual improvements cycle 2011-2013 : (proposed amendments to International Financial Reporting Standards) : comments to be received by 18 February 2013
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International Accounting Standards Board c2012 Exposure draft ED/2012/2
Available at 2 libraries
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16
- Classification and measurement: limited amendments to IFRS 9 (proposed amendments to IFRS 9 (2010)) : comments to be received by 28 March 2013
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International Accounting Standards Board c2012 Exposure draft ED/2012/4
Available at 2 libraries
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17
- Clarification of acceptable methods of depreciation and amortisation (proposed amendments to IAS 16 and IAS 38) : comments to be received by 2 April 2013
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International Accounting Standards Board c2012 Exposure draft ED/2012/5
Available at 2 libraries
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18
- Sale or contribution of assets between an investor and its associate or joint venture (proposed amendments to IFRS 10 and IAS 28) : comments to be received by 23 April 2013
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International Accounting Standards Board c2012 Exposure draft ED/2012/6
Available at 2 libraries
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19
- Acquisition of an interest in a joint operation (proposed amendments to IFRS 11) : comments to be received by 23 April 2013
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International Accounting Standards Board c2012 Exposure draft ED/2012/7
Available at 2 libraries
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20
- Annual improvements to IFRSs 2010-2012 cycle (proposed amendments to International Financial Reporting Standards) : comments to be received by 5 September 2012
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International Accounting Standards Board c2012 Exposure draft ED/2012/1
Available at 1 libraries
