Consultations and Submissions - Archives

Title ASC's Comment Due Date ASC's Comment Letter
Exposure Draft Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Proposed Amendment to IFRS 1)(122KB) 18 Dec 2009
(Closed)
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ED Improvements to IFRSs(318KB) 16 Oct 2009
(Closed)
IASCF Discussion Document on Part 2 of the Constitution Review :
Proposals for Enhanced Public Accountability(393KB)
12 Oct 2009
(Closed)
ED Management Commentary (126KB) 30 Nov 2009
(Closed)
ED Rate-regulated Activities(92KB)

ED Rate-regulated Activities - Illustrative Examples(61KB)
21 Sep 2009
(Closed)
ED Discount rate for Employee Benefits - Proposed amendments to FRS 19(40KB) 21 Sep 2009
(Closed)
ED D25 Extinguishing Financial Liabilities with Equity Instruments(42KB) 01 Sep 2009
(Closed)
ED Classification of Rights Issues(122KB) 23 Aug 2009
(Closed)
ED Financial Instruments: Classification and Measurement(113KB)

Draft amendments to other IFRSs and guidance(400KB)

Basis for Conclusions(212KB)
19 Aug 2009
(Closed)
Request for Information - Impairment of Financial Assets: Expected Cash Flow Approach(46KB) 07 Aug 2009
(Closed)
Discussion Paper - Credit Risk in Liability Measurement(113KB)

IASB Staff Paper(212KB)
05 Aug 2009
(Closed)
ED Fair Value Measurement(340KB)

ED Fair Value Measurement Illustrative Examples(101KB)
04 Aug 2009
(Closed)
ED Amendments to INT FRS 114(49KB) 30 June 2009
(Closed)
ED Derecognition - Amendments to FRS 39 and FRS 107(315KB) 17 June 2009
(Closed)
ED Income Tax(257KB) 17 June 2009
(Closed)
Discussion Paper - Preliminary Views on Leases(594KB) 20 May 2009
(Closed)
Discussion Paper - Preliminary Views on Revenue Recognition in Contracts with Customers(813KB) 03 April 2009
(Closed)
IASCF Discussion Document on the Review of the Constitution: Identifying Issues for Part 2 of the Review.(861KB) 22 Feb 2009
(Closed)
ED Proposed amendments to IFRIC 9 and IFRIC 16(140KB) 18 Feb 2009
(Closed)
Discussion Paper - Preliminary Views on Financial Statement Presentation(1,785KB) 14 Feb 2009
(Closed)
ED 10 Consolidated Financial Statements(274KB)

ED 10 Illustrative examples(174KB)
06 Feb 2009
(Closed)
ED Relationships with the State(196KB) 06 Feb 2009
(Closed)
ED Proposed Amendments to INT FRS 109 and FRS 39 - Embedded Derivatives(125KB) 09 Jan 2009
(Closed)
ED Proposed amendments to FRS 107 - Investments in Debt Instruments(125KB) 09 Jan 2009
(Closed)
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