Accounting
- Request for Views on Effective Dates and Transition Methods
January 2010
- Exposure Draft ED/2010/9 Leases
December 2010
- Exposure Draft ED/2010/8 Insurance Contracts
November 2010
- Exposure Draft ED/2010/6 Revenue from Contracts with Customers
October 2010
- FASB Proposed Accounting Standards Update Accounting for Financial Instruments and Revision to the Accounting for Derivative Instruments and Hedging Activities
September 2010
- Exposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income - Proposed amendments to IAS 1
September 2010
- Exposure Draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements
September 2010
- Exposure Draft ED/2010/3 Defined Benefit Plans – Proposed Amendments to IAS 19
September 2010
- Exposure Draft ED/2010/4 Fair Value Option for Financial Liabilities
July 2010
- Exposure Draft ED/2010/2 Conceptual Framework - The Reporting Entity
July 2010
- Exposure Draft ED/2009/12 Financial Instruments: Amortised Cost and Impairment
July 2010
- Exposure Draft ED/2009/6 Management Commentary
March 2010
- IASCF Constitution Review Part 2 Proposals for Enhanced Public Accountability
November 2009
- Exposure Draft ED/2009/11 Improvements to IFRSs
November 2009
- Exposure Draft ED/2009/5 Fair Value Measurement
September 2009
- Exposure Draft ED/2009/7 Financial Instruments: Classification and Measurement
September 2009
- Discussion Paper DP/2009/2 Credit Risk in Liability Measurement
September 2009
- Request for information: Expected Cash Flow Model
September 2009
- Exposure Draft ED/2009/3 Derecognition
July 2009
- Discussion Paper Preliminary Views on Revenue Recognition in Contracts with Customers
June 2009
- CEBS views on FASB Staff Positions issued on 9 April 2009
April 2009
- Discussion Paper Preliminary Views on Financial Statement Presentation
April 2009
- CEBS input on the questions of the Financial Crisis Advisory Group (FCAG)
April 2009
- Exposure Draft ED 10 Consolidated Financial Statements
March 2009
- Exposure Draft Investments in Debt Instruments (Proposed Amendments to IFRS 7)
January 2010
- Exposure Draft Improving Disclosures about Financial Instruments (Proposed Amendments to IFRS 7)
December 2008
- Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting – The Reporting Entity
November 2008
- Discussion Paper Preliminary Views on Amendments to IAS 19 Employee Benefits
November 2008
- Discussion Paper Reducing Complexity in Reporting Financial Instruments
October 2008
- 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 2008
- Discussion Paper Financial Instruments with Characteristics of Equity
September 2008
- Exposure Draft ED 9 Joint arrangements
January 2008
- Discussion Paper Preliminary views on Insurance Contracts
November 2007
- Discussion Paper-Fair Value Measurements
May 2007
- 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
November 2006
- IASC Foundation Draft Due Process Handbook for the IFRIC
September 2006
- Exposure Draft of proposed amendments to IAS 1 Presentation of Financial Statements A Revised Presentation
July 2006
- Discussion Paper Measurement Bases for Financial Accounting - Initial Recognition
May 2006
- Discussion Paper Management Commentary
April 2006
- IASC Foundation Consultative Document 'Review of IFRIC Operations'
July 2005
- IASC Foundation Consultation paper 'Review of the Constitution, Proposals for change'
March 2005
- IASB Exposure Draft 'ED7 Financial Instruments: Disclosures' and Annex
November 2004
- IASB Exposure Draft of Proposed 'Amendments to IAS 39, Financial Instruments:Recognition and Measurements-The Fair Value Option' and Annex
July 2004