Open to Comment

This page lists those documents that are currently open to comment. The items are listed by their published date below:

October 2008 

 

Discussion Paper: Preliminary Views on Financial Statement Presentation [PDF]

As a convenience for readers of the discussion paper, enlarged versions of some of the illustrative reconciliation schedules and matrices tables are available for downloading, click here.

Comments to be received by 14 April 2009.

View the Discussion Paper and submit a Comment Letter

 

 

Exposure Draft: Improving Disclosures about Financial Instruments (proposed amendments to IFRS 7)

and

Amélioration des informations à fournir sur les instruments financiers (Projet de modification de la norme IFRS 7)

Comments to be received by 15 December 2008.

View the Exposure Draft and submit a Comment Letter

September 2008

 

Exposure Draft: Discontinued Operations (Proposed amendments to IFRS 5)

Comments to be received by 23 January 2009.

View the Exposure Draft and submit a Comment Letter

 

 

Exposure Draft: Additional Exemptions for First-time Adopters (Proposed amendments to IFRS 1)

Comments to be received by 23 January 2009.

View the Exposure Draft and submit a Comment Letter

 

August 2008   Exposure Draft: Simplifying Earnings per Share Proposed amendments to IAS 33 [PDF] Comments to be received by 5 December 2008 View the Exposure Draft and submit a Comment Letter   July 2008 Discussion Document: Trustees publish proposals on enhancements to public accountability and to IASB composition [PDF] Comments to be received by 20 September 2008. View the Discussion Document and submit a Comment Letter