IASB comment letters

Jan 12	Exposure draft: revenue from contracts with customers (ED/2011/6), revised exposure draft of a proposed accounting standards update of topic 605
Dec 11	Exposure draft: Investment entities (ED/2011/4)
Nov 11	SMEIG: Exposure draft Q&As 2011 IFRS for SMEs; General issue1: Application of the IFRS for SMEs for financial periods; General issue 2: Interpretation of 'undue cost or effort' and 'impractiable'; Section 3 issue 1: Jurisdiction requires fallback to full IFRS; Section 3 issue 2: Departure from a principle in the IFRS for SMEs; Section 3 issue 3: Prescription of the format of financial statements by local regulation
Nov 11	Request for views - agenda consultation 2011
Oct 11	Exposure draft: Improvements to International Financial Reporting Standards
Sept 11	Exposure draft Mandatory effective date of IFRS 9
Apr 11	SMEIG Exposure draft Q&A 2011/01 IFRS for SMEs Section 1, issue 1: Use of the IFRS for SMEs in parent's separate financial statements
Apr 11	Exposure draft offsetting financial assets and financial liabilities (ED/2011/1)
Apr 11	Supplementary document: Accounting for financial instruments and revisions to the accounting for derivative instruments and hedging activities: Impairment
Mar 11	Exposure draft Hedge accounting (ED/2010/13)
Jan 11	Request for views on effective dates and transition methods
Dec 10	Exposure draft leases (ED/2010/9, File reference No. 1850-100)
Nov 10	Exposure draft Insurance contracts (ED/2010/08)
Nov 10	Exposure draft: Severe hyperinflation - Proposed amendment to IFRS 1 (ED/2010/12)
Nov 10	Exposure draft deferred tax: Recovery of underlying assets - proposed amendments to IAS 12 (ED/2010/11)
Oct 10	Exposure draft: Removal of fixed dates for first time adopters - proposed amendments to IFRS 1 (ED/2010/10)
Sept 10	Exposure draft ED/2010/5 Presentation of other comprehensive income (Proposed amendments to IAS 1)
Sept 10	Exposure draft ED/2010/3: Defined benefit plans (proposed amendments to IAS 19)
Sept 10	Exposure draft ED/2010/7: Measurement uncertainty analysis disclosure for fair value measurements (Limited re-exposure of proposed disclosure)
Jul 10	Exposure draft ED/2010/2: Conceptual framework for financial reporting:The reporting entity
Jul 10	Discussion paper Extractive activities
Jul 10	Exposure draft ED/2010/4: Fair value option for financial liabilities
Jun 10	Exposure draft ED 2009.12 - Financial instruments: Amortised cost and impairment
May 10	Exposure draft ED/2010/1: Measurement of liabilities in IAS 37
Feb 10	Exposure draft ED/2009/6: Management commentary
Dec 09	Exposure draft ED/2009/13: Limited exemption from comparative IFRS 7 disclosures for first time adopters
Nov 09	IASC foundation consultation document: Part 2 of the constitution review - proposals for enhanced public accountability
Nov 09	Exposure draft: Improvements to IFRS
Nov 09	Exposure draft: ED/2009/08 Rate regulated activities
Sept 09	Exposure draft 2009/10: Discount rate for employee benefits: Proposed amendments to IAS 19
Sept 09	Exposure draft: ED/2009/05 - fair value measurement
Sept 09	Financial instruments: classification and measurement
Sept 09	Classification of rights issues - proposed amendment to IAS 32
Aug 09	Credit risk in liability measurement
Jul 09	Discussion paper: leases - preliminary views
Jul 09	Proposed amendments to IFRIC 14 - prepayments: minimum funding requirement
Jun 09	Discussion paper: preliminary views on revenue recognition in contracts with customers
Apr 09	Discussion paper: presentation of financial statements
Mar 09	Review of the constitution: identifying issues for part 2 of the review
Mar 09	Exposure draft 10 consolidated financial statements
Mar 09	Exposure draft: relationships with the state (proposed amendments to IAS 24)
Jan 09	Proposed amendments to IFRS 5 Exposure draft discontinued operations
Jan 09	Proposed amendments to IFRS 1 Exposure draft additional exemptions for first-time adopters
Jan 09	Proposed amendments to IFRS 7 exposure draft investments in debt instruments
Dec 08	Proposed amendments to IFRS 7 financial instruments: disclosures
Oct 08	An improved conceptual framework for financial reporting
Oct 08	Preliminary views, conceptual framework for financial reporting
Sept 08	Public accountability and the composition of the IASB
Sept 08	Complexity in reporting financial instruments
Sept 08	Amendments to IAS 19 employee benefits
Aug 08	Grant Thornton International Ltd comments on the IAB's discussion paper
Feb 08	Cost of an investment in a subsidiary, jointly controlled entity or associate
Feb 08	IFRS 2 and IFRC 11 Group cash settled SBP transactions
Jan 08	ED 9 Joint arrangements
Jan 08	ED annual improvements
Jan 08	IAS 39 hedge accounting amendment

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