Consultations and Submissions - Archives

Title CCDG's Comment
Due Date
CCDG's Comment Letter
Draft Technical Corrections (DTC) to FRS 21 The Effects of Changes in Foreign Exchange Rates(106KB) 19 Oct 05
(Closed)
ED Proposed Amendments to FRS 103 Business Combinations(627KB) 28 Sep 05
(Closed)
ED Proposed Amendments to FRS 27 Consolidated and Separate Financial Statements(195KB) 28 Sep 05
(Closed)
ED Proposed Amendments to FRS 37 Provisions, Contingent Liabilities and Contingent Assets and FRS 19 Employee Benefits(363KB) 28 Sep 05
(Closed)
ED INT FRS FRS 102 Group and Treasury Share Transactions(125KB) 18 Jun 05
(Closed)
ED INT FRS Scope of FRS 102(95KB) 18 Jun 05
(Closed)
ED Proposed Amendments to FRS 101 First-time Adoption of Financial Reporting Standards(82KB)

Draft FRS 106 Exploration for and Evaluation of Mineral Resources – for reference only(147KB)
20 May 05
(Closed)
ED INT FRS Reassessment of Embedded Derivatives(103KB) 30 Apr 05
(Closed)
ED INT FRS Service Concession Arrangements – Determining the Accounting Model(187KB)

Draft INT FRS 104 Determining whether an Arrangement contains a Lease - for reference only(210KB)
02 Apr 05
(Closed)
ED INT FRS Service Concession Arrangements – The Financial Asset Model(163KB) 02 Apr 05
(Closed)
ED INT FRS Service Concession Arrangements – The Intangible Asset Model(171KB) 02 Apr 05
(Closed)
ED INT FRS Changes in Contributions to Employee Share Purchase Plans(128KB) 01 Feb 05
(Closed)
ED INT FRS Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment(38KB) 11 Jan 05
(Closed)
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