Published Responses

International Accounting Standards Board

Title Date
IASB Exposure Draft: Transition Guidance - Proposed Amendments to IFRS 10 2012
IASB Exposure Draft: Revenue from Contracts with Customers 2012
IASB Agenda Consultation 2011 2011
IASB Exposure Draft "Mandatory Effective Date of IFRS 9" 2011
IFRS Report of the Trustees' Strategy Review 2011
IASB Exposure Draft "Offsetting Financial Assets and Financial Liabilities" 2011
IASB Supplementary Exposure Draft "Financial Instruments: Impairment" 2011
IASB ED Status of Trustees' Strategic Review 2011
IASB ED Hedge Accounting 2011
IASB ED Revenue from Contracts with Customers 2010
IASB ED Presentation of Items of Other Comprehensive Income 2010
IASB ED Measurement Uncertainty Analysis Disclosure for Fair Value Measurements 2010
IASB Exposure Draft "Leases" 2010
IASB ED Financial Instruments: Amortized Cost and Impairment 2010
IASB ED/2010/2 - Conceptual Framework for Financial Reporting: The Reporting Entity 2010
IASB ED Fair Value Option for Financial Liabilities 2010
IASB ED/2010/1 - Measurement of Liabilities in IAS 37 2010
IASB ED/2009/6 - Management Commentary 2009
Response to: Proposals for Enhanced Public Accountability - Part 2 of the Constitution Review 2009
Response to Exposure Draft - Improvements to IFRSs 2009
Rate-regulated Activities Exposure Draft 2009
Discount Rate for Employee Benefits - Proposed Amendments to IAS 19 Exposure Draft 2009
Response to Exposure Draft - Fair Value Measurement 2009
IASB Response to Request for Information - Financial Instruments: Classification and Measurement 2009
IASB Response to Impairment of Financial Assets: Expected Cash Flow Approach 2009
IASB Response to Credit Risk in Liability Measurement Discussion Paper 2009
IASB Request for Comments on Leases Preliminary Views 2009
Response to De-recognition Exposure Draft 2009
IASB Request for Comments on the XBRL Activities Due Process Handbook 2009
Response to "Preliminary Views on Revenue Recognition in Contracts with Customers" Discussion Paper 2009
IASB Discussion Paper - Preliminary Views on Financial Statement Presentation 2009
Proposed FASB Amendments on Fair Value Measurement and Impairment Requirements for Certain Investments in Debt and Equity Securities 2009
ED Review of the Constitution - Identifying Issues for Part 2 of the Review Discussion Document 2009
ED Relationships with the State - Proposed Amendments to IAS 24 Exposure Draft 2009
ED - ED 10 Consolidated Financial Statements 2009

ED - Additional Exemptions for First-time Adopters (Proposed Amendments to IFRS 1)

ED - Embedded Derivatives (Proposed Amendments to IFRIC 9 and IAS 39) 2009
ED - Discontinued Operations (Proposed Amendments to IFRS 5) 2009
ED - Investments in Debt Instruments (Proposed Amendments to IFRS 7) 2009
ED - Improving Disclosures about Financial Instruments 2008
ED - Improved Conceptual Framework for Financial Reporting Chapter 1 & 2 2008
Review of the IASC Foundation Constitution 2008
Reducing Complexity in Reporting Financial Instruments 2008
dmen IFRIC Draft Interpretation D24 - Customer Contributions 2008
Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate 2008
Joint Arrangements Exposure Draft 2008

Amendments to IFRS 1 - First Time Adoption of IFRS-Cost of an Investment in a Subsidiary

Fair Value Measurements
Borrowing Costs 2006