Open to Comment
This page lists those documents that are currently open to comment. The items are listed by their published date below:
August 2008
Exposure Draft: Improvements to IFRSs (Proposed amendments to International Financial Reporting Standards) [PDF]
Comments to be received by 7 November 2008
View the Exposure Draft and submit a Comment Letter
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
May 2008
Discussion Paper: Preliminary Views on an improved Conceptual Framework for Financial Reporting [PDF]
Comments to be received by 29 September 2008.
View the Discussion Paper and submit a Comment Letter
Exposure Draft: An improved Conceptual Framework for Financial Reporting: [PDF]
- Chapters 1 and 2 of the joint improved Conceptual Framework
- Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information
Exposé-Sondage : Cadre conceptuel de l’information financière amélioré [PDF]
- Chapitre 1 Objectif de l’information financière ;
- Chapitre 2 L’information financière utile pour la prise de décisions - Caractéristiques qualitatives et contraintes
Comments to be received by 29 September 2008.
View the Exposure Draft (English or French) and submit a Comment Letter
March 2008
Discussion Paper: Preliminary Views on Amendments to IAS 19 Employee Benefits [PDF]
Comments to be received by 26 September 2008.
View the Exposure Draft and submit a Comment Letter
Discussion Paper: Reducing Complexity in Reporting Financial Instruments [PDF]
Comments to be received by 19 September 2008.
View the Discussion Paper and submit a Comment Letter.
Discussion Paper: Financial Instruments with Characteristics of Equity
Comments to be received by 5 September 2008.
View the Discussion Paper and submit a Comment Letter.