Consultations - Archives

Title ASC's Comment Due Date
Discussion Paper DP/2013/1 A Review of the Conceptual Framework for Financial Reporting (917 KB) 01 Nov 2013

Exposure Draft ED/2013/7 Insurance Contracts (322 KB);
Illustrative Examples (176 KB); Basis for Conclusions (580 KB); Error Note (205 KB)

12 Sep 2013
Exposure Draft ED/2013/8 Agriculture: Bearer Plants (204 KB) 12 Sep 2013

Exposure Draft ED/2013/6 Leases (461 KB)
Illustrative Examples (196 KB); Basis for Conclusions (717 KB)

15 Aug 2013
 
Exposure Draft ED/2013/5 Regulatory Deferral Accounts (297 KB) 19 Jul 2013
Exposure Draft ED/2013/3 Financial Instruments: Expected Credit Losses (631 KB) 03 Jun 2013
Exposure Draft ED/2013/4 Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19) (126 KB) 31 May 2013
Request for Information (RFI): Rate Regulation (122 KB) 10 May 2013
Exposure Draft ED/2013/2 Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9) (120 KB) 11 Mar 2013
 
Exposure Draft ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36) (144 KB) 18 Feb 2013
 
Exposure Draft ED/2012/6 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28) (123 KB) 15 Feb 2013
 
Exposure Draft ED/2012/7 Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11) (131 KB) 15 Feb 2013
 
Exposure Draft ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 and IAS 38) (139 KB) 08 Feb 2013
 
Exposure Draft ED/2012/4 Classification and Measurement : Limited Amendments to IFRS 9 (Proposed amendments to IFRS 9 (2010)) (410 KB) 01 Feb 2013
Exposure Draft ED/2012/3 Equity Method: Share of Other Net Asset Changes (Proposed amendments to IAS 28) (149 KB) 25 Jan 2013
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