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Date recorded:

Documents With Open Comment Periods

Issue Date

Comment Deadline

Exposure Draft ED/2011/5 Government Loans (Proposed amendments to IFRS 1)

20 October 2011

5 January 2012

Third batch of SME Implementation Group questions and answer documents

28 September 2011

30 November 2011

Exposure Draft ED/2011/4 Investment Entities

25 August 2011

5 January 2012

Request for Views Agenda Consultation 2011

27 July 2011

30 November 2011

Documents With Expired Comment PeriodsAwaiting IASB Action

Issue Date

Comment Deadline

Exposure Draft ED/2011/3 Mandatory Effective Date of IFRS 9

4 August 2011

21 October 2011

Exposure Draft ED/2011/2 Improvements to IFRSs

22 June 2011

21 October 2011

Exposure Draft: Offsetting Financial Assets and Financial Liabilities

28 January 2011

28 April 2011

Supplement to Exposure Draft: Financial Instruments: Impairment

31 January 2011

1 April 2011

Exposure Draft: Hedge Accounting

9 December 2010

9 March 2011

Request for views: Effective Dates and Transition Methods

19 October 2010

31 January 2011

Exposure Draft: Leases

17 August 2010

15 December 2010

Exposure Draft: Insurance Contracts

30 July 2010

30 November 2010

Exposure Draft: Revenue from Contracts with Customers

24 June 2010

22 October 2010

Exposure Draft: Conceptual Framework - The Reporting Entity

11 March 2010

16 July 2010

Exposure Draft: Financial Instruments: Impairment

5 November 2009

30 June 2010

Exposure Draft: Measurement of Liabilities in IAS 37

5 January 2010

12 April 2010 Extended to 19 May 2010

Exposure Draft: Rate-regulated Activities

23 July 2009

20 November 2009

Exposure Draft ED/2009/2: Income Tax (Proposed replacement of IAS 12)

31 March 2009

31 July 2009

Exposure Draft: Simplifying Earnings per Share

7 August 2008

5 December 2008

Discussion Paper: Financial Instruments with Characteristics of Equity

28 February 2008

5 September 2008

Exposure Draft: Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits

30 June 2005

28 October 2005

Documents With Expired Comment PeriodsAwaiting IFRIC Action

Issue Date

Comment Deadline

Draft Interpretation: Stripping Costs in the Production Phase of a Surface Mine

26 August 2010

30 November 2010

Documents With Expired Comment PeriodsAwaiting SMEIG Action

Issue Date

Comment Deadline

Second batch of SME Implementation Group questions and answer documents

14 April 2011

15 June 2010

Documents With Expired Comment PeriodsAwaiting IFRS Foundation Action

Issue Date

Comment Deadline

Trustees' preliminary conclusions of their strategy review

27 April 2011

25 July 2011

Consultative Report on the Review of the IFRS Foundation's Governance

7 February 2011

8 April 2011

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.