• Exposure Draft ED/2013/6 Leases
• Illustrative Examples
• Basis for Conclusions

• Exposure Draft ED/2013/3 Financial Instruments: Expected Credit Losses

• Request for Information (RFI): Rate Regulation

10 May 2013
(Closed)

• Exposure Draft ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36)

18 February 2013
(Closed)

• Exposure Draft ED/2012/6 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28).

15 February 2013
(Closed)

• Exposure Draft ED/2012/7 Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11).

15 February 2013
(Closed)

• Exposure Draft ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 and IAS 38)

8 February 2013
(Closed)

• Exposure Draft ED/2012/4 Classification and Measurement : Limited Amendments to IFRS 9 (Proposed amendments to IFRS9 (2010)).

• Exposure Draft ED/2012/3 Equity Method: Share of Other Net Asset Changes (Proposed amendments to IAS 28)

25 January 2013
(Closed)

• Exposure Draft ED/2012/2 Annual Improvements to IFRSs 2011 – 2013

• Invitation to Comment : Proposal to Establish an Accounting Standards Advisory Forum

27 November 2012
(Closed)

• Drafting Review : Separating the role of IASB Chair and the Executive Director

• Request for Information: Post-implementation Review - IFRS 8 Operating Segments

• Request for Information: Comprehensive Review of the IFRS for SMEs.

• DI Levies Charged by Public Authorities on Entities that Operate in a Specific Market

• DI Put Options Written on Non-controlling Interests

• IASB and IFRS Interpretations Committee Due Process Handbook.

• Exposure Draft ED/2012/1 Annual Improvements to IFRSs 2010 – 2012.

• Exposure Draft ED/2011/7 Transition Guidance (Proposed amendments to IFRS 10).

• Draft Q&A Section 11, Issue 1 Fallback to IFRS 9 Financial Instruments
• Draft Q&A Section 30, Issue 1 Recycling of cumulative exchange differences on disposal of a subsidiary

• ED Revenue from Contracts with Customers
• Illustrative Examples
• Basis for Conclusions

• Exposure Draft ED2011/5 Government loans – Proposed amendments to IFRS 1

• Draft Q&A Section 3, Issue 3 – Prescription of the format of financial statements by local regulation
• Draft Q&A Section 3, Issue 2 – Departure from a principle in the IFRS for SMEs
• Draft Q&A Section 3, Issue 1 – Jurisdiction requires fallback to full IFRSs
• Draft Q&A General, Issue 2 – Interpretation of ‘undue cost or effort’ and ‘impracticable’
• Draft Q&A General, Issue 1 – Application of the IFRS for SMEs for financial periods ending before the IFRS for SMEs was issued

• EFRAG Discussion Paper on Considering the Effects of Accounting Standards

• ED Investment Entities

• Request for Views: IASB Agenda Consultation 2011

• ED Mandatory Effective Date of IFRS 9

• ED Improvements to IFRSs

• Report of the Trustees’ Strategy Review – IFRSs as the Global Standard: Setting a Strategy for the Foundation’s Second Decade

• Draft Q&A – Captive Insurance Subsidiaries
• Draft Q&A – Interpretation of “Traded in a Public Market”
• Draft Q&A - Investment Funds With Only a Few Participants

• Draft Q&A – Use of the IFRS for SMEs in Parent’s Separate Financial Statements

• Consultative Report on the Review of the IFRS Foundation’s Governance

• Offsetting Financial Assets and Financial Liabilities

• Supplement to ED Financial Instruments: Impairment

• ED Hedge Accounting
• Basis for Conclusions and Illustrative Examples