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
Request for Views Agenda Consultation 2011
27 July 2011
Documents With Expired Comment PeriodsAwaiting IASB Action
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
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
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
Draft Interpretation: Stripping Costs in the Production Phase of a Surface Mine
26 August 2010
Documents With Expired Comment PeriodsAwaiting SMEIG Action
Second batch of SME Implementation Group questions and answer documents
14 April 2011
15 June 2010
Documents With Expired Comment PeriodsAwaiting IFRS Foundation Action
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
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