Consultations - Archives

 

This page contains the exposure drafts or other consultation documents that are no longer open for public comment, as well as the ASC's submissions to the International Accounting Standards Board(IASB)


Title

CCDG's Comment
Due Date
CCDG's Comment Letter
ED FRS Financial Instruments: Disclosures
Draft Implementation Guidance with Examples
22 Sep 04
(Closed)
PDF
ED Amendments to FRS 39 Transition and Initial Recognition of Financial Assets and Financial Liabilities
08 Sep 04
(Closed)
Word
ED Amendments to FRS 39 and FRS 104 Financial Guarantee Contracts and Credit Insurance

Draft FRS 104 - for reference only
08 Sep 04
(Closed)
Word
ED Amendments to FRS 39 Cash Flow Hedge Accounting of Forecast Intragroup Transactions
08 Sep 04
(Closed)
Word
ED INT FRS Employee Benefit Plans with a Promised Return on Contributions or National Contributions
21 Aug 04
(Closed)
Word
ED INT FRS Members’ Shares in Co-operative Entities
13 Aug 04
(Closed)
Word
ED INT FRS Scope of INT FRS 12 Consolidation – Special Purpose Entities

Draft FRS 102 – for reference only
13 Aug 04
(Closed)
Word
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)
Word
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)
Word
ED INT FRS Multi-employer Plans
09 Jun 04
(Closed)
Word
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)
Word
ED INT FRS Applying FRS 29 Financial Reporting in Hyperinflationary Economies for the First Time
14 Apr 04
(Closed)
Word
ED FRS Exploration for and Evaluation of Mineral Resources 19 Feb 04
(Closed)
Word
ED INT FRS Determining whether an Arrangement contains a Lease 19 Feb 04
(Closed)
Word
ED INT FRS Decommissioning, Restoration and Environmental Rehabilitation Funds 19 Feb 04
(Closed)
Word

 

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Last updated on 11 December 2007