EBA
IASB/IFRS Foundation

2013 March   IASB's Exposure Draft ED/2012/4 Classification and Measurement: Limited Amendments to IFRS 9
       
2012 December   IASB's request for information on its comprehensive review of IFRS for SMEs
  March   Exposure Draft ED/2011/6 Revenue from Contracts with Customers
  January   Exposure Draft ED/2011/04 Investment entities (and on related draft EFRAG comment letter)
       
2011 November   IASB Agenda Consultation 2011
  October   Exposure Draft ED/2011/03 Mandatory Effective Date of IFRS 9
  July   Report of the Trustees' Strategy Review
  April   Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities
  April   Consultative Report on the Review of the IFRS Foundation’s Governance
  April   Supplement to the ED Financial Instruments: Amortised Cost and Impairment
  March   Exposure Draft ED/2010/13 Hedge Accounting
  February   IFRS Foundation public consultation paper Status of Trustees’ Strategy Review
  January   Request for Views on Effective Dates and Transition Methods
       
2010 December   Exposure Draft ED/2010/9 Leases
  November   Exposure Draft ED/2010/8 Insurance Contracts
  October   Exposure Draft ED/2010/6 Revenue from Contracts with Customers
  September   FASB Proposed Accounting Standards Update Accounting for Financial Instruments and Revision to the Accounting for Derivative Instruments and Hedging Activities
  September   Exposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income  - Proposed amendments to IAS 1 
  September   Exposure Draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements
  September   Exposure Draft ED/2010/3 Defined Benefit Plans – Proposed Amendments to IAS 19
  July   Exposure Draft ED/2010/4 Fair Value Option for Financial Liabilities 
  July   Exposure Draft ED/2010/2 Conceptual Framework - The Reporting Entity
  June   Exposure Draft ED/2009/12 Financial Instruments: Amortised Cost and Impairment
  March   Exposure Draft ED/2009/6 Management Commentary
       
2009 November   IASCF Constitution Review Part 2 Proposals for Enhanced Public Accountability
  November   Exposure Draft ED/2009/11 Improvements to IFRSs
  September   Exposure Draft ED/2009/5 Fair Value Measurement
  September   Exposure Draft ED/2009/7 Financial Instruments: Classification and Measurement
  September   Discussion Paper DP/2009/2 Credit Risk in Liability Measurement
  September   Request for information: Expected Cash Flow Model
  July   Exposure Draft ED/2009/3 Derecognition
  June   Discussion Paper Preliminary Views on Revenue Recognition in Contracts with Customers
  April   CEBS views on FASB Staff Positions issued on 9 April 2009
  April   Discussion Paper Preliminary Views on Financial Statement Presentation
  April   CEBS input on the questions of the Financial Crisis Advisory Group (FCAG)
  March   Exposure Draft ED 10 Consolidated Financial Statements
  January   Exposure Draft Investments in Debt Instruments (Proposed Amendments to IFRS 7)
       
2008 December   Exposure Draft Improving Disclosures about Financial Instruments (Proposed Amendments to IFRS 7)
  November   Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting – The Reporting Entity
  November   Discussion Paper Preliminary Views on Amendments to IAS 19 Employee Benefits
  October   Discussion Paper Reducing Complexity in Reporting Financial Instruments
  September   Exposure draft on an improvement Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information
  September   Discussion Paper Financial Instruments with Characteristics of Equity
  January   Exposure Draft ED 9 Joint arrangements
       
2007 November   Discussion Paper Preliminary views on Insurance Contracts
  May    Discussion Paper-Fair Value Measurements
       
2006 November   Discussion Paper-Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting information
  September   IASC Foundation Draft Due Process Handbook for the IFRIC
  July   Exposure Draft of proposed amendments to IAS 1 Presentation of Financial Statements A Revised Presentation
  May    Discussion Paper Measurement Bases for Financial Accounting - Initial Recognition
  April    Discussion Paper Management Commentary
       
2005 Jul    IASC Foundation Consultative Document 'Review of IFRIC Operations'
  Mar    IASC Foundation Consultation paper 'Review of the Constitution, Proposals for change'
       
2004 November   IASB Exposure Draft 'ED7 Financial Instruments: Disclosures' and Annex
  July   

IASB Exposure Draft of Proposed 'Amendments to IAS 39, Financial Instruments:Recognition and Measurements-The Fair Value Option' and Annex

 
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