Consultations and Submissions - 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) ED Amendments to FRS 39 Transition and Initial Recognition of Financial Assets and Financial Liabilities 08 Sep 04 (Closed) ED Amendments to FRS 39 and FRS 104 Financial Guarantee Contracts and Credit Insurance Draft FRS 104 - for reference only 08 Sep 04 (Closed) ED Amendments to FRS 39 Cash Flow Hedge Accounting of Forecast Intragroup Transactions 08 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 09 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) If you do not already have Adobe Reader, please download the software for free here:[pdf]