ASC - Exposure Drafts Archives

	Charities Accounting Standard (CAS)

	SFRS for Small Entities

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	SFRS for Small Entities
	Financial Reporting Standards (FRSs)

	Interpretations of FRSs

	Exposure Draft

	SFRS for Small Entities
	Financial Reporting Standards (FRSs)

	Interpretations of FRSs

	Exposure Draft

Exposure Draft Archives

Home > Exposure Drafts

Exposure Drafts

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Title	Comments due by	CCDG's comment letter to IASB
Draft Technical Corrections (DTC) to FRS 21 The Effects of Changes in Foreign Exchange Rates	19 Oct 05 (Closed)
ED Proposed Amendments to FRS 103 Business Combinations	28 Sep 05 (Closed)
ED Proposed Amendments to FRS 27 Consolidated and Separate Financial Statements	28 Sep 05 (Closed)
ED Proposed Amendments to FRS 37 Provisions, Contingent Liabilities and Contingent Assets and FRS 19 Employee Benefits	28 Sep 05 (Closed)
ED INT FRS FRS 102 Group and Treasury Share Transactions	18 Jun 05 (Closed)
ED INT FRS Scope of FRS 102	18 Jun 05 (Closed)
ED Proposed Amendments to FRS 101 First-time Adoption of Financial Reporting Standards Draft FRS 106 Exploration for and Evaluation of Mineral Resources – for reference only	20 May 05 (Closed)
ED INT FRS Reassessment of Embedded Derivatives	30 Apr 05 (Closed)
ED INT FRS Service Concession Arrangements – Determining the Accounting Model Draft INT FRS 104 Determining whether an Arrangement contains a Lease - for reference only	2 Apr 05 (Closed)
ED INT FRS Service Concession Arrangements – The Financial Asset Model	2 Apr 05 (Closed)
ED INT FRS Service Concession Arrangements – The Intangible Asset Model	2 Apr 05 (Closed)
ED INT FRS Changes in Contributions to Employee Share Purchase Plans	1 Feb 05 (Closed)
ED INT FRS Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment	11 Jan 05 (Closed)

Last reviewed on 11 December 2007
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