Current Location in website:

Exposure Draft and Comment Letters


On 7 August 2008 the IASB published an Exposure Draft Simplifying Earnings per Share Proposed amendments to IAS 33. 

The proposals are part of the short-term convergence project that the IASB is conducting jointly with the US Financial Accounting Standards Board (FASB). Consequently the FASB has also published today an exposure draft to amend SFAS 128 Earnings per Share.

Comment Letter deadline


The exposure draft is open for comment until 5 December 2008.

 

Related documents

  • EXPOSURE DRAFT - Simplifying Earnings per Share
    (Proposed amendments to IAS 33)

    Download now [PDF, 503 KB]
  • EXPOSÉ-SONDAGE - Simplification du résultat par action (Propositions de modification de IAS 33)

    Download now [PDF]

How to submit a Comment Letter

  1. Go to the Comment Letters page
  2. Click Submit Comment Letter button.
  3. Log on using your subscription to eIFRS. If you do not have a subscription, and have not previously registered, you will be required to register. Registration is free and only takes 5 minutes.
  4. Click Continue button.
  5. Locate your Comment Letter on your computer using the Browse button and click Upload button when done.
  6. Click Continue button.