Exposure Draft
ED/2014/4 (175 KB) Measuring Quoted Investments in Subsidiaries, Joint Ventures
and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13) |
28 Nov 2014 |
Discussion Paper
DP/2014/2 (487 KB) Reporting
the Financial Effects of Rate Regulation |
28 Nov 2014 |
Exposure Draft
ED/2014/3 (182 KB) Recognition of Deferred Tax Assets for Unrealised
Losses (Proposed amendments to IAS 12) |
7 Nov 2014 |
Discussion Paper
DP/2014/1 (878 KB) Accounting for Dynamic Risk
Management: a Portfolio Revaluation Approach to Macro Hedging |
5 Sep 2014 |
Exposure Draft
ED/2014/2 (151 KB) Investment Entities: Applying the
Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) |
1 Aug 2014 |
Exposure Draft
ED/2014/1 (196 KB) Disclosure Initiative (Proposed amendments
to IAS 1) |
18 Jun 2014 |
Request for Information (RFI):
Post-implementation Review: IFRS 3 Business Combinations (205 KB) |
15 Apr 2014 |
Exposure Draft
ED/2013/11 (161 KB) Annual Improvements to lFRSs 2012-2014
Cycle
|
7 Feb 2014 |
Exposure Draft
ED/2013/10 (127 KB) Equity Method in Separate Financial
Statements (Proposed amendments to IAS 27) |
10 Jan 2014 |
Exposure Draft
ED/2013/9 (356 KB) Proposed amendments to the International Financial Reporting Standard
for Small and Medium-sized Entities; Basis for Conclusions
|
3 Jan 2014 |