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Exposure drafts expected from IASB and IFRIC

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11 Jun 2004

The following proposals are expected to be issued for public comment by the IASB and IFRIC by the end of this month: IFRIC D7 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions IFRIC D8 Members' Shares in Co-operative Entities IFRIC D9 Scope of SIC-12 Amendments to IAS 39 and IFRS 4 Financial Guarantees and Credit Insurance Amendments to IAS 39 Transition and Initial Recognition Amendments to IAS 39 Foreign Currency Cash Flow Hedge Accounting of Forecast Intragroup Transactions .

The following proposals are expected to be issued for public comment by the IASB and IFRIC by the end of this month:

  • IFRIC D7 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions
  • IFRIC D8 Members' Shares in Co-operative Entities
  • IFRIC D9 Scope of SIC-12
  • Amendments to IAS 39 and IFRS 4 Financial Guarantees and Credit Insurance
  • Amendments to IAS 39 Transition and Initial Recognition
  • Amendments to IAS 39 Foreign Currency Cash Flow Hedge Accounting of Forecast Intragroup Transactions

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