Current Location in website:

Archive IASB Project - Comment Letters

 

ED 8 Operating Segements, March 2006:

 

Draft Memorandum of Understanding on the role of Accounting Standard-Setters and their relationships with the IASB, 10th Aug 2005:

 

ED 3 Business Combinations, 14th Jul 2005:

 

Staff questionnaire for small and medium-sized entities (SMEs), 2nd Jun 2005:

 

Exposure draft of proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts, November 2004:

 

ED7 – IAS 39 Financial Instruments – Disclosures, October 2004:

 

IAS 39 Financial Instruments – Cash Flow Hedge A/c of Forecast Intra Group Transactions, October 2004:

 

IAS 39 Financial Instruments - Transition and Initial Recognition of Financial Assets and Financial Liabilities, October 2004:

 

Discussion Paper Preliminary Views on Accounting Standards for Small and Medium-sized Entities, 6th Oct 2004:

 

ED Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement: The Fair Value Option (2004):

Proposed Amendments to IAS 19 Employee Benefits-Actuarial Gains and Losses, Group Plans and Disclosures (issued for comment 29 April 2004):

 

ED on Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement – Fair Value Hedge for a Portfolio Hedge of Interest Rate Risk, 14 Nov 2003:

 

ED 5 Insurance Contracts, 10th Dec 2003:

 

ED2 Share-based Payment Comment Letters March 2003

 

Amendments to IAS 32, Financial Instruments: Disclosure and Presentation, and IAS 39, Financial Instruments: Recognition and Measurement, 14 October 2002: