2001; comments due 15 Feb. 2002; IASB aims to publish a final Preface in the second half of 2002.
Improvements Projects
| IASB aims to issue approximately 12 Exposure Drafts in the first half of 2002 (separate Exposure Drafts for revisions to each IAS).
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First-Time Application of IFRS
| IASB aims to issue an Exposure Draft in the first half of 2002.
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Business Combinations
| IASB aims to issue an Exposure Draft of proposed revisions to IAS 22 in the first half of 2002.
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Share-Based Payment
| IASB will not discuss this project at its next two meetings, suggesting that an Exposure Draft is not likely until the second half of 2002.
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Disclosure and Presentation of Activities in Financial Institutions
| IASB may issue an Exposure Draft some time during 2002.
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IAS 39 Amendments
| IASB may issue an Exposure Draft some time during 2002.
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Performance Reporting
| IASB will discuss a Draft Statement of Principles in 2002 and may issue that document for comment as a pre-Exposure Draft discussion document.
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Insurance Contracts
| IASB will discuss a Draft Statement of Principles in 2002, but whether it will issue that document for comment or publish an Exposure Draft is undecided.
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