Exposure Drafts

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Titles	Comments due by	Comment letter to ASC
ED INT SB-FRS 115 Agreements for the Construction of Real Estate	1 October 2010
IFRS ED: Leases IFRS ED: Basis of Conclusion Snapshot Summary from IASB: Leases	15 October 2010
IFRS ED: Insurance Contracts IFRS ED: Insurance Contracts: Basis of Conclusion Snapshot Summary from IASB	22 October 2010
IFRS ED: Measurement Uncertainty Analysis Disclosure for Fair Value Measurements	28 July 2010 (Closed)
IFRS ED: Revenue from Contracts with Customers IFRS ED: Basis of Conclusion	3 September 2010
IFRS ED: Presentation of Items of Other Comprehensive Income (Proposed amendments to IAS 1)	23 July 2010 (Closed)
IFRS ED: Fair value Option for Financial Liabilities	14 June 2010(Closed)
IFRS ED: Defined Benefit Plans – Proposed amendments to IAS 19	16 July 2010 (Closed)
IFRS ED: Conceptual Framework for Financial Reporting – The Reporting Entity	26 April 2010(Closed)
ED SB-FRS 24 Related Party Disclosures	8 March 2010 (Closed)
IFRS ED: Measurement of Liabilities in IAS 37 (Proposed amendments to IAS 37)	8 March 2010 (Closed)
IFRS ED: Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Proposed amendment to IFRS 1)	18 December 2009 (Closed)
IFRS ED: Financial Instruments: Amortised Cost and Impairment IFRS: Basis for Conclusion	16 April 2010 (Closed)
IFRS ED: Improvements to IFRSs ED Management Commentary	14 October 2009 (Closed)
ED Rate-regulated Activities ED Rate-regulated Activities - Illustrative Examples	18 September 2009 (Closed)
ED Discount rate for Employee Benefits - Proposed amendments to SB-FRS 19	18 September 2009 (Closed)
ED Classification of Rights Issues	7 September 2009 (Closed)
ED D25 Extinguishing Financial Liabilities with Equity Instruments	1 September 2009 (Closed)
IFRS ED: Financial Instruments: Classification and Measurement ED: Draft amendments to other IFRSs and Guidance ED: Basis of Conclusions	18 August 2009 (Closed)
ED Fair Value Measurement ED Fair Value Measurement Illustrative Examples	31 July 2009 (Closed)
ED Amendment to INT SB-FRS 114	30 June 2009 (Closed)
ED Derecognition - Amendments to SB-FRS 39 and SB-FRS 107	8 June 2009 (Closed)
ED Income Tax	8 June 2009 (Closed)
ED Proposed Amendments to IFRIC 9 and IFRIC 16	16 February 2009 (Closed)
Exposure Draft of Proposed Accounting and Disclosures for Trust Funds	6 March 2009 (Closed)
ED 10 Consolidated Financial Statements ED 10 Illustrative examples	6 January 2009 (Closed)
ED Relationships with the State	7 January 2009 (Closed)
ED Proposed Amendments to INT FRS 109 and FRS 39 - Embedded Derivatives	9 January 2009 (Closed)
ED Proposed amendments to SB-FRS 107 - Investments in Debt Instruments	9 January 2009 (Closed)
ED SB-FRS 107 - Improving Disclosures about Financial Instruments	14 November 2008 (Closed)
ED SB-FRS 101 - Additional exemptions for First-time adopters	21 November 2008 (Closed)
ED SB-FRS 105 - Discontinued Operations	21 November 2008 (Closed)
ED SB-FRS 33 Simplifying Earnings per Share	17 October 2008 (Closed)
ED Proposed Improvements to SB-FRSs	3 October 2008 (Closed)
IASB and FASB Exposure Draft of Chapters 1 and 2 of the Joint Improved Conceptual Framework	15 August 2008 (Closed)
ED D23 Distributions of Non-cash Assets to Owners	30 May 2008 (Closed)
ED D24 Customer Contributions	30 May 2008 (Closed)
ED of Proposed Amendments to SB-FRS 102 Share-based Payment and INT SB-FRS 111 SB-FRS 102 Group and Treasury Share Transactions	30 May 2008 (Closed)
ED of Proposed Amendments to SB-FRS 39 Financial Instruments: Exposures Qualifying for Hedge Accounting	30 May 2008 (Closed)
ED 9 Joint Arrangements ED 9 Illustrative Examples ED 9 Basis of Conclusions	30 May 2008 (Closed)
ED INT SB-FRS Real Estate Sales	30 May 2008 (Closed)

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