| 3 May 2011 |
SB-FRS 24 Related Party Disclosures is issued effective for annual periods beginning on or after 1 January 2011.
SB-FRS Guidance Note 4 Related Party Disclosures is issued effective for annual periods beginning on or after 1 January 2011.
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| 24 February 2011 |
IFRS ED: Offsetting Financial Assets and Liabilities and Supplement to ED Financial Instruments: Impairment are available for comments. Comments should be submitted no later than 25 March 2011.
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| 11 February 2011 |
ED SB-FRS 24 Related Party Disclosures and ED Guidance Note 4 Disclosures under SB-FRS 24 are available for comments. Comments should be submitted no later than 25 March 2011.
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| 27 December 2010 |
Improvements to SB-FRSs 2010 issued with effective dates as stated in the standard.
IFRS ED: Hedge Accounting is available for comments. Comments should be submitted no later than 27 January 2011.
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| 15 October 2010 |
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IFRS ED: Severe Hyperinflation (proposed amendment to IFRS 1) is available for comments. Comments should be submitted no later than 3 November 2010.
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| 17 September 2010 |
| The following exposure drafts are available for comments: |
- IFRS ED: Deferred Tax: Recovery of Underlying Assets
- IFRS ED: Stripping Costs in the Production Phase of a Surface Mine
- IFRS ED: Removal of Fixed Dates for First-time Adopters
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| 1 September 2010 |
| The following exposure drafts are available for comments: |
- ED INT SB-FRS 115: Agreements for the Construction of Real Estate
- IFRS ED: Leases
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| 16 August 2010 |
IFRS Exposure Draft: Insurance Contracts is available for comments.
Comments should be submitted no later than 22 October 2010.
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| 7 July 2010 |
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The following exposure drafts are available for comments:
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- IFRS ED: Measurement Uncertainty Analysis Disclosure for Fair Value Measurements
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- IFRS ED: Revenue from Contracts with Customers
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| 15 June 2010 |
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Limited Exemption from Comparative SB-FRS 107 Disclosures for First-time Adopters (Amendment to SB-FRS 101) is issued. An entity shall apply that amendment for annual periods beginning on or after 1 July 2010.
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| 8 June 2010 |
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IFRS ED: Presentation of Items of Other Comprehensive Income (Proposed amendments to IAS 1) is available for comments. Comments should be submitted no later than 23 July 2010.
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| 24 May 2010 |
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The following exposure drafts are available for comments:
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- IFRS ED: Defined Benefit Plans: Proposed Amendments to IAS 19 (Comments by 16 July 2010)
- IFRS ED: Fair Value Option for Financial Liabilities (Comments by 14 June 2010)
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| 1-April-2010 |
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Amendment to SB-FRS 108 (2010) Operating Segments is issued effective for annual periods beginning on or after 1 January 2011, with earlier application permitted.
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| 17-March-2010 |
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IFRS ED: Conceptual Framework for Financial Reporting – The Reporting Entity is available for comments. Comments should be submitted no later than 26 April 2010.
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| 8-February-2010 |
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ED SB-FRS 24 Related Party Disclosures is available for comments. Comments should be submitted no later than 8 March 2010.
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| 8-January-2010 |
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IFRS ED: Measurement of Liabilities in IAS 37 (Proposed amendments to IAS 37) is available for comments. Comments should be submitted no later than 8 March 2010.
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| 1-December-09 |
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IFRS ED: Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Proposed amendment to IFRS 1) is available for comments. Comments should be submitted no later than 18 December 2009.
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| 13-November-09 |
The following amendments to SB-FRSs are issued with effective dates as stated in the standards:
- Additional Exemptions for First-time Adopters (Amendments to SB-FRS 101)
- Group Cash-settled Share-based Payment Transactions (Amendments to SB-FRS 102). This supersedes INT SB-FRS 108 and INT SB-FRS 111.
IFRS ED: Financial Instruments: Amortised Cost and Impairment is available for comments. Comments should be submitted no later than 16 April 2010.
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| 22-September-09 |
The following amendments to SB-FRSs are issued with effective dates as stated in the standards:
- Revised SB-FRS 27
- Revised SB-FRS 103
- Revised SB-FRS 101
- Improvements to SB-FRSs 2009
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| 17-September-09 |
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IFRS ED Improvements to IFRS is available for comments. Comments should be submitted no later than 14 October 2009.
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| 27-August-09 |
The following exposure drafts are available for comments:
- ED Management Commentary
- ED Rate Regulated Activities
- ED Discount Rate for Employee Benefits
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| 20-August-09 |
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ED Classification of Rights Issues and ED D25 Extinguishing Financial Liabilities with Equity Instruments are available for comments. Comments should be submitted no later than 7 September 2009 and 1 September 2009 respectively.
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| 13-August-09 |
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Guidance Note 3 Accounting and Disclosures for Trust Funds is issued effective for annual periods beginning on or after 1 January 2009
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| 23-July-09 |
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IFRS ED Financial Instruments: Classification and Measurements is available for comments. Comments should be submitted no later than 18 August 2009.
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| 22-June-09 |
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ED Fair Value Measurement and ED Amendments to INT SB-FRS 114 are available for comments. Comments should be submitted no later than 31 July 2009 and 30 June 2009 respectively.
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| 18-May-09 |
- Amendments to INT SB-FRS 109 and SB-FRS 39 - Embedded Derivatives
- Amendments to SB-FRS 107 Financial Instruments: Disclosures - Improving Disclosures about Financial Instruments
- INT SB-FRS 118 Transfers of Assets from Customers are issued with effective dates as stated in the standards.
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| 11-May-09 |
| ED Derecognition - Amendments to SB-FRS 39 and SB-FRS 107 and ED Income Tax are available for comments. Comments should be submitted no later than 8 June 2009. |
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| 06-Mar-08 |
| Welcome to the new Accounting Standards for Statutory Boards website |
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