The following exposure drafts are in issue for public comment.

As the Financial Reporting Standards ("FRSs") have replaced the Statements of Accounting Standards ("SASs") from 1 January 2003, all references to SASs in the documents below will be deemed to refer to the respective FRSs.

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Title	Comments due by	ASC's comment letter to IASB
IASCF Discussion Document on Public Accountability and the Composition of the IASB: Proposals for change	24 Aug 2008
IASB and FASB Discussion Paper on Preliminary Views on an Improved Conceptual Framework for Financial Reporting	15 Aug 2008 (Closed)
IASB and FASB Exposure Draft of Chapters 1 and 2 of the Joint Improved Conceptual Framework	15 Aug 2008 (Closed)
IASB Discussion Paper on Preliminary Views on Amendments to IAS 19 Employee Benefits	15 Aug 2008 (Closed)
IASB Discussion Paper on Reducing Complexity in Reporting Financial Instruments	01 Jul 2008 (Closed)
IASB Discussion Paper on Financial Instruments with Characteristics of Equity	01 Jul 2008 (Closed)
ED D23 Distributions of Non-cash Assets to Owners	14 Mar 2008 (Closed)
ED D24 Customer Contributions	14 Mar 2008 (Closed)
ED of Proposed Amendments to FRS 101 First-time Adoption of Financial Reporting Standards and FRS 27 Consolidated and Separate Financial Statements	04 Feb 2008 (Closed)
ED of Proposed Amendments to FRS 102 Share-based Payment and INT FRS 111 FRS 102—Group and Treasury Share Transactions	04 Feb 2008 (Closed)
ED of Proposed Amendments to FRS 39 Financial Instruments: Exposures Qualifying for Hedge Accounting	11 Jan 2008 (Closed)
ED 9 Joint Arrangements ED 9 Illustrative Examples ED 9 Basis of Conclusions	11 Jan 2008 (Closed)
ED of Proposed Amendments to IFRS (Annual Improvement Process)	11 Jan 2008 (Closed)