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Draft Q&A Section 11, Issue 1 Fallback to IFRS 9 Financial Instruments (70 KB)
Draft Q&A Section 30 Issue 1 Recycling of cumulative exchange differences on disposal of a subsidiary (69 KB)
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Exposure Draft ED2011/5 Government loans – Proposed amendments to IFRS 1 (122 KB) |
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Draft Q&A Section 3, Issue 3 – Prescription of the format of financial statements by local regulation (67 KB)
Draft Q&A Section 3, Issue 2 – Departure from a principle in the IFRS for SMEs (69 KB)
Draft Q&A Section 3, Issue 1 – Jurisdiction requires fallback to full IFRSs (69 KB)
Draft Q&A General, Issue 2 – Interpretation of ‘undue cost or effort’ and ‘impracticable’ (61 KB)
Draft Q&A General, Issue 1 – Application of the IFRS for SMEs for financial periods ending before the IFRS for SMEs was issued (62 KB)
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EFRAG Discussion Paper on Considering the Effects of Accounting Standards (1827 KB) |
| ED Investment Entities (342 KB) |
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Request for Views: IASB Agenda Consultation 2011 (309 KB) |
| ED Mandatory Effective Date of IFRS 9
(126 KB) |
| ED Improvements to IFRSs (192 KB) |
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Report of the Trustees’ Strategy Review – IFRSs as the Global Standard: Setting a Strategy for the Foundation’s Second Decade (310 KB) |
Draft Q&A – Captive Insurance Subsidiaries (60 KB)
Draft Q&A – Interpretation of “Traded in a Public Market” (62 KB)
Draft Q&A - Investment Funds With Only a Few Participants (55 KB)
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Draft Q&A – Use of the IFRS for SMEs in Parent’s Separate Financial Statements (102 KB) |
| Consultative Report on the Review of the IFRS Foundation’s Governance |
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Offsetting Financial Assets and Financial Liabilities (243 KB) |
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Supplement to ED Financial Instruments: Impairment (411 KB) |
ED Hedge Accounting (396 KB)
Basis for Conclusions and Illustrative Examples (435 KB)
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