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Title	Comments due by	CCDG's comment letter to IASB
ED FRS Financial Instruments: Disclosures Draft Implementation Guidance with Examples	22 Sep 04 (Closed)
ED Amendments to FRS 39 Transition and Initial Recognition of Financial Assets and Financial Liabilities	8 Sep 04 (Closed)
ED Amendments to FRS 39 and FRS 104 Financial Guarantee Contracts and Credit Insurance Draft FRS 104 - for reference only	8 Sep 04 (Closed)
ED Amendments to FRS 39 Cash Flow Hedge Accounting of Forecast Intragroup Transactions	8 Sep 04 (Closed)
ED INT FRS Employee Benefit Plans with a Promised Return on Contributions or National Contributions	21 Aug 04 (Closed)
ED INT FRS Members’ Shares in Co-operative Entities	13 Aug 04 (Closed)
ED INT FRS Scope of INT FRS 12 Consolidation – Special Purpose Entities Draft FRS 102 – for reference only	13 Aug 04 (Closed)
ED Proposed Amendments to FRS 19 Actuarial Gains and Losses, Group Plans and Disclosures Draft revised FRS 1 Presentation of Financial Statements – for reference only	30 Jun 04 (Closed)
ED Proposed Amendments to [Draft] FRS 103 Business Combinations – Combinations by contract alone or involving mutual entities Draft FRS 103 Business Combinations - for reference only Draft revised FRS 36 Impairment of Assets - for reference only Draft revised FRS 38 Intangible Assets – for reference only	30 Jun 04 (Closed)
ED INT FRS Multi-employer Plans	9 Jun 04 (Closed)
ED Proposed Amendments to FRS 39, Financial Instruments: Recognition and Measurement - The Fair Value Option Draft revised FRS 39 - for reference only	21 Jun 04 (Closed)
ED INT FRS Applying FRS 29 Financial Reporting in Hyperinflationary Economies for the First Time	14 Apr 04 (Closed)
ED FRS Exploration for and Evaluation of Mineral Resources	19 Feb 04 (Closed)
ED INT FRS Determining whether an Arrangement contains a Lease	19 Feb 04 (Closed)
ED INT FRS Decommissioning, Restoration and Environmental Rehabilitation Funds	19 Feb 04 (Closed)