Titles | Comments due by | Comment letter to ASC |
|---|
ED/2026/1 Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28) ↗ (opens in new tab) | 6 March 2026 (Closed) | - |
ED/2025/4 Risk Mitigation Accounting (Proposed amendments to IFRS 9 and IFRS 7) ↗ (opens in new tab), and the accompanying Basis for Conclusions ↗ (opens in new tab) and Illustrative_Examples and Implementation Guidance ↗ (opens in new tab) | 9 January 2026 (Closed) | - |
ED Revised SB-FRS Guidance Note 1 Accounting and Disclosure for Funds, Grants, Contributions to Consolidated Fund, Accumulated Surplus and Reserves ↗ (opens in new tab), and the accompanying Illustrative_Examples ↗ (opens in new tab) | 5 June 2025 (Closed) | - |
ED/2024/8 Provisions - Targeted Improvements (Proposed amendments to IAS 37) ↗ (opens in new tab), and the accompanying Basis for Conclusions ↗ (opens in new tab) and Proposed amendments to Guidance on Implementing IAS 37 ↗ (opens in new tab) | 20 December 2024 (Closed) | - |
ED/2024/7 Equity Method of Accounting (IAS 28 Investments in Associates and Joint Ventures) ↗ (opens in new tab), and the accompanying Basis for Conclusions ↗ (opens in new tab) | 4 November 2024 (Closed) | Comment Letter on ED-2024-7 ↗ (opens in new tab) |
ED SB-FRS Guidance Note Accounting for Heritage Assets ↗ (opens in new tab) | 2 September 2024 (Closed) | - |
ED/2024/6 Climate-related and Other Uncertainties in the Financial Statements ↗ (opens in new tab) | 30 August 2024 (Closed) | - |
ED/2024/5 Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures ↗ (opens in new tab) | 30 August 2024 (Closed) | - |
ED/2024/4 Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21) ↗ (opens in new tab) | 30 August 2024 (Closed) | - |
ED/2024/3 Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) ↗ (opens in new tab) | 10 June 2024 (Closed) | - |
ED/2024/1 Business Combinations - Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36) ↗ (opens in new tab), and the accompanying Basis for Conclusions ↗ (opens in new tab) | 19 April 2024 (Closed) | - |
ED/2023/5 Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1) ↗ (opens in new tab), and the accompanying Basis for Conclusions ↗ (opens in new tab) and Illustrative Examples and Implementation Guidance ↗ (opens in new tab) | 5 January 2024 (Closed) | Comment Letter on ED-2023-5 ↗ (opens in new tab) |
AI/ED/2023/1 Annual Improvements—Volume 11 ↗ (opens in new tab) | 14 November 2023 (Closed) | - |
ED/2023/2 Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7) ↗ (opens in new tab) | 2 May 2023 (Closed) | - |
ED/2023/1 International Tax Reform - Pillar Two Model Rules (Proposed amendments to IAS 12) ↗ (opens in new tab) | 10 February 2023 (Closed) | - |
ED Amendments to SB-FRS Guidance Note 3 Accounting and Disclosures for Trust Funds ↗ (opens in new tab) | 16 September 2022 (Closed) | - |
ED Amendments to SB-FRS Guidance Note 5 Reporting of CPF Contributions and Key Management Personnel Compensation ↗ (opens in new tab) | 5 September 2022 (Closed) | - |
ED Amendments to SB-FRS 1002 Impairment of Non-Cash-Generating Assets ↗ (opens in new tab)
ED Amendments to SB-FRS 1002 Guidance on Implementing Impairment of Non-Cash-Generating Assets ↗ (opens in new tab) | 5 September 2022 (Closed) | - |
ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7) ↗ (opens in new tab) | 31 December 2021 (Closed) | - |
ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1) ↗ (opens in new tab) | 31 December 2021 (Closed) | - |
ED on SB-FRS Guidance Note 11 Accounting for Grants Administered by Statutory Boards ↗ (opens in new tab) | 30 November 2021 (Closed) | - |
ED/2021/8 Initial Application of IFRS 17 and IFRS 9 - Comparative Information (Proposed amendment to IFRS 17) ↗ (opens in new tab) | 17 September 2021 (Closed) | - |
ED/2021/7 Subsidiaries without Public Accountability ↗ (opens in new tab)
ED/2021/7 Subsidiaries without Public Accountability - Basis for Conclusions ↗ (opens in new tab) | 24 September 2021 (Closed) | - |
ED/2021/4 Lack of Exchangeability (Proposed Amendments to IAS 21) ↗ (opens in new tab) | 28 May 2021 (Closed) | - |
ED/2021/3 Disclosure Requirements in IFRS Standards - A Pilot Approach (Proposed Amendments to IFRS 3 and IAS 19) ↗ (opens in new tab)
ED/2021/3 Disclosure Requirements in IFRS Standards - A Pilot Approach (Proposed Amendments to IFRS 3 and IAS 19) - Basis for Conclusions ↗ (opens in new tab) | 30 April 2021 (Closed) | - |
ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 ↗ (opens in new tab) | 23 February 2021 (Closed) | - |
ED/2021/1 Regulatory Assets and Regulatory Liabilities ↗ (opens in new tab)
ED/2021/1 Regulatory Assets and Regulatory Liabilities - Basis for Conclusions ↗ (opens in new tab)
ED/2021/1 Regulatory Assets and Regulatory Liabilities - Illustrative Examples ↗ (opens in new tab) | 12 March 2021 (Closed) | - |
ED SB-FRS Guidance Note 10 Accounting for Capital Assets Funded using Statutory Boards' Reserves on Behalf of the Government ↗ (opens in new tab) | 15 January 2021 (Closed) | - |
ED/2020/4 Lease Liability in a Sale and Leaseback - Proposed amendment to IFRS 16 ↗ (opens in new tab) | 15 January 2021 (Closed) | - |
ED SB-FRS Guidance Note 9 Accounting for Buildings, Building Improvement Works, and Infrastructure on Short-term Land Lease ↗ (opens in new tab) | 30 September 2020 (Closed) | - |
ED/2020/2 Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16) ↗ (opens in new tab) | 15 May 2020 (Closed) | Comment Letter on ED-2020-2 ↗ (opens in new tab) |
ED/2020/1 Interest Rate Benchmark Reform - Part 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4, and IFRS 16) ↗ (opens in new tab) | 15 May 2020 (Closed) | - |
ED/2019/7 General Presentation and Disclosures ↗ (opens in new tab)
Basis for Conclusions ↗ (opens in new tab)
illustrative Examples ↗ (opens in new tab) | 31 January 2020 (Closed) | Comment Letter on ED-2019-7 ↗ (opens in new tab) |
ED/2019/6 Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2 ↗ (opens in new tab) | 16 September 2019 (Closed) | Comment Letter on ED-2019-6 ↗ (opens in new tab) |
ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed Amendments to IAS 12) ↗ (opens in new tab) | 30 August 2019 (Closed) | - |
ED/2019/4 Amendments to IFRS 17 ↗ (opens in new tab) | 8 August 2019 (Closed) | Comment Letter on ED-2019-4 ↗ (opens in new tab) |
ED/2019/3 Reference to the Conceptual Framework (Proposed Amendments to IFRS 3) ↗ (opens in new tab) | 27 September 2019 (Closed) | - |
ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 ↗ (opens in new tab) | 22 July 2019 (Closed) | - |
ED SB-FRS Conceptual Framework (Preface and Chapters 1 to 8) ↗ (opens in new tab) | 28 June 2019 (Closed) | - |
ED Amendments to SB-FRS 24 Related Party Disclosures ↗ (opens in new tab) | 28 June 2019 (Closed) | - |
ED Amendments to SB-FRS Guidance Note 4 Related Party Disclosures ↗ (opens in new tab) | 28 June 2019 (Closed) | - |
ED/2019/1 Interest Rate Benchmark Reform - Proposed Amendments to IFRS 9 and IAS 39 ↗ (opens in new tab) | 7 June 2019 (Closed) | - |
ED SB-FRS Conceptual Framework Part 1 ↗ (opens in new tab) | 18 April 2019 (Closed) | - |
ED SB-FRS Practice Statement 2 on Making Materiality Judgements ↗ (opens in new tab) | 18 April 2019 (Closed) | - |
ED Guidance Note 9 Illustration on Capitalisation of Borrowing Costs ↗ (opens in new tab) | 28 February 2019 (Closed) | - |
ED/2018/2 Onerous Contracts - Cost of Fulfilling a Contract (Proposed amendments to IAS 37) ↗ (opens in new tab) | 28 February 2019 (Closed) | - |
ED/2018/1 Accounting Policy Changes (Proposed Amendments to IAS 8) ↗ (opens in new tab) | 31 May 2018 (Closed) | Comment Letter on ED/2018/1 ↗ (opens in new tab) |
ED Guidance Note 1 Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves ↗ (opens in new tab)
ED Guidance Note 1 Illustrative Examples ↗ (opens in new tab) | 9 February 2018 (Closed) | - |
ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8) ↗ (opens in new tab) | 15 Nov 2017 (Closed) | Comment Letter on ED/2017/6 ↗ (opens in new tab) |
ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8) ↗ (opens in new tab) | 15 Nov 2017 (Closed) | Comment Letter on ED/2017/5 ↗ (opens in new tab) |
ED/2017/4 Property, Plant and Equipment – Proceeds before Intended Use (Proposed amendments to IAS 16) ↗ (opens in new tab) | 14 Aug 2017 (Closed) | Comment Letter on ED/2017/4 ↗ (opens in new tab) |
ED/2017/3 Prepayment Features with negative Compensation (Proposed amendments to IFRS 9) ↗ (opens in new tab) | 11 May 2017 (Closed) | - |
ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) ↗ (opens in new tab) | 5 May 2017 (Closed) | - |
ED/2017/1 Annual Improvements to IFRSs (2015-2017 Cycle) ↗ (opens in new tab) | 1 Mar 2017 (Closed) | - |
ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments to IFRS 3 and IFRS 11) ↗ (opens in new tab) | 26 Aug 2016 (Closed) | - |
ED Guidance Note 8 Impairment of Non-Cash Generating Assets ↗ (opens in new tab) | 26 Aug 2016 (Closed) | - |
ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed Amendments to IFRS 4) ↗ (opens in new tab) | 4 January 2016 (Closed) | - |
ED/2015/10 Annual Improvements to IFRSs (2014-2016 Cycle) ↗ (opens in new tab) | 11 Jan 2016 (Closed) | - |
ED/2015/9 Transfers of Investment Property (Proposed Amendment to IAS 40 ↗ (opens in new tab) | 15 Jan 2016 (Closed) | - |
ED/2015/8 IFRS Practice Statement: Applicability of Materiality to Financial Statement ↗ (opens in new tab) | 31 Dec 2015 (Closed) | - |
Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments ↗ (opens in new tab) | 20 Nov 2015 (Closed) | - |
Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration ↗ (opens in new tab) | 20 Nov 2015 (Closed) | - |
ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28 ↗ (opens in new tab) | 15 Sep 2015 (Closed) | - |
ED/2015/6 Clarifications to IFRS 15 ↗ (opens in new tab) | 11 Sep 2015 (Closed) | - |
ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement / Availability of a Refund from a Defined Benefit Plan ↗ (opens in new tab) | 14 Aug 2015 (Closed) | - |
Exposure Draft on SB-FRS Guidance Note 7 Accounting for Sponsorship Received ↗ (opens in new tab) | 31 Jul 2015 (Closed) | - |
Exposure Draft on SB-FRS 1001 Accounting and Disclosure for Non-Exchange Revenue ↗ (opens in new tab) | 31 Jul 2015 (Closed) | - |
ED/2015/4 Updating References to the Conceptual Framework ↗ (opens in new tab) | 14 Aug 2015 (Closed) | - |
ED/2015/3 Conceptual Framework for Financial Reporting ↗ (opens in new tab)
Basis for Conclusions for Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting ↗ (opens in new tab) | 14 Aug 2015 (Closed) | - |
ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15) ↗ (opens in new tab) | 17 June 2015 (Closed) | - |
ED/2015/1 Classification of Liabilities (Proposed amendments to IAS 1) ↗ (opens in new tab) | 24 April 2015 (Closed) | Comment Letter on ED/2015/1 ↗ (opens in new tab) |
ED/2014/6 Disclosure Initiative (Proposed Amendments to IAS 7) ↗ (opens in new tab) | 6 Mar 2015 (Closed) | - |
ED Guidance Note 7 Accounting for Sponsorships Received ↗ (opens in new tab) | 9 Jan 2015 (Closed) | - |
ED/2014/5 Classification and Measurement of Share-based Payment Transactions (Proposed Amendments to IFRS 2) ↗ (opens in new tab) | 6 Feb 2015 (Closed) | - |
ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value ↗ (opens in new tab) | 28 Nov 2014 (Closed) | - |
ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Loss (Proposed Amendments to IAS 12) ↗ (opens in new tab) | 7 Nov 2014 (Closed) | - |
ED/2014/2 Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) ↗ (opens in new tab) | 15 Aug 2014 (Closed) | - |
ED/2014/1 Disclosure Initiative (Proposed amendments to IAS 1) ↗ (opens in new tab) | 18 Jun 2014 (Closed) | - |
ED/2013/11 Annual Improvements to IFRS 2012-2014 Cycle ↗ (opens in new tab) | 07 Feb 2014 (Closed) | - |
ED/2013/10 Equity Method in Separate Financial Statements(Proposed amendments to IAS27) ↗ (opens in new tab) | 31 Jan 2014 (Closed) | - |
ED/2013/7 Insurance Contracts ↗ (opens in new tab)
Illustrative Examples ↗ (opens in new tab)
Basis for Conclusions ↗ (opens in new tab) | 30 Aug 2013 (Closed) | - |
Exposure Draft ED/2013/8 Agriculture: Bearer Plants ↗ (opens in new tab) | 23 Aug 2013 (Closed) | - |
ED/2013/6 Leases ↗ (opens in new tab)
Illustrative Examples ↗ (opens in new tab)
Basis for Conclusions ↗ (opens in new tab) | 23 Aug 2013 (Closed) | - |
Exposure Draft ED/2013/5 Regulatory Deferral Accounts ↗ (opens in new tab) | 06 Aug 2013 (Closed) | - |
ED/2013/3 Financial Instruments: Expected Credit Losses ↗ (opens in new tab) | 02 Aug 2013 (Closed) | - |
ED/2013/4 Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19) ↗ (opens in new tab) | 02 Aug 2013 (Closed) | - |
ED/2013/2 Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9) ↗ (opens in new tab) | 26 Jul 2013 (Closed) | - |
ED Guidance Note 5 Reporting of CPF Contributions and Key Management Personnel Compensation ↗ (opens in new tab) | 12 Apr 2013 (Closed) | - |
ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36) ↗ (opens in new tab) | 18 Feb 2013 (Closed) | - |
ED/2012/7 Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11) ↗ (opens in new tab) | 01 Feb 2013 (Closed) | - |
ED/2012/6 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28) ↗ (opens in new tab) | 01 Feb 2013 (Closed) | - |
ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 and IAS 38) ↗ (opens in new tab) | 25 Jan 2013 (Closed) | - |
ED/2012/4 Classification and Measurement : Limited Amendments to IFRS 9 (Proposed amendments to IFRS9 (2010)) ↗ (opens in new tab) | 25 Jan 2013 (Closed) | - |
ED/2012/3 Equity Method: Share of Other Net Asset Changes (Proposed amendments to IAS 28) ↗ (opens in new tab) | 24 Jan 2013 (Closed) | - |
ED/2012/2 Annual Improvements to IFRSs 2011-2013 ↗ (opens in new tab) | 28 Dec 2012 (Closed) | - |
Request for Information: Post-implementation Review - IFRS 8 Operating Segments ↗ (opens in new tab) | 27 Sep 2012 (Closed) | - |
DI Levies Charged by Public Authorities on Entities that Operate in a Specific Market ↗ (opens in new tab) | 3 Jul 2012 (Closed) | - |
DI Put Options Written on Non-controlling Interests ↗ (opens in new tab) | 3 Jul 2012 (Closed) | - |
IASB and IFRS Interpretations Committee Due Process Handbook ↗ (opens in new tab) | 31 Jul 2012 (Closed) | - |
ED/2012/1 Annual Improvements to IFRSs 2010 - 2012 ↗ (opens in new tab) | 21 Jun 2012 (Closed) | - |
IFRS ED: Transition Guidance (Proposed Amendments to IFRS 10) ↗ (opens in new tab) | 30 Jan 2012 (Closed) | - |
IFRS ED: Revenue from Contracts with Customers ↗ (opens in new tab)
Illustrative Examples ↗ (opens in new tab)
Basis for Conclusions ↗ (opens in new tab) | 11 Jan 2012 (Closed) | - |
IFRS ED: Government Loans - Proposed Amendments to IFRS 1 ↗ (opens in new tab) | 4 Jan 2012 (Closed) | - |
ED Investment Entities ↗ (opens in new tab) | 27 October 2011 (Closed) | - |
Request for Views: IASB Agenda Consultation 2011 ↗ (opens in new tab) | 9 September 2011 (Closed) | - |
ED Mandatory Effective Date of IFRS 9 ↗ (opens in new tab) | 25 August 2011 (Closed) | - |
IFRS ED: Improvements to IFRSs ↗ (opens in new tab) | 18 August 2011 (Closed) | - |
IFRS ED: Offsetting Financial Assets and Liabilities ↗ (opens in new tab) | 25 March 2011 (Closed) | - |
Supplement to IFRS ED Financial Instruments: Impairment ↗ (opens in new tab) | 25 March 2011 (Closed) | - |
ED SB-FRS 24 Related Party Disclosures ↗ (opens in new tab) | 25 March 2011 (Closed) | - |
ED Guidance Note 4 Disclosures under SB-FRS 24 ↗ (opens in new tab) | 25 March 2011 (Closed) | - |
IFRS ED: Hedge Accounting ↗ (opens in new tab)
IFRS ED: Basis for Conclusions and Illustrative Examples ↗ (opens in new tab) | 27 January 2011 (Closed) | - |
IFRS ED: Severe Hyperinflation (proposed amendment to IFRS 1) ↗ (opens in new tab) | 3 November 2010 (Closed) | - |
IFRS ED: Deferred Tax: Recovery of Underlying Assets ↗ (opens in new tab) | 5 October 2010 (Closed) | - |
IFRS ED: Stripping Costs in the Production Phase of a Surface Mine ↗ (opens in new tab) | 22 October 2010 (Closed) | - |
IFRS ED: Removal of Fixed Dates for First-time Adopters ↗ (opens in new tab) | 27 September 2010 (Closed) | - |
ED INT SB-FRS 115 Agreements for the Construction of Real Estate ↗ (opens in new tab) | 1 October 2010 (Closed) | - |
IFRS ED: Leases ↗ (opens in new tab)
IFRS ED: Basis of Conclusion ↗ (opens in new tab)
Snapshot Summary from IASB: Leases ↗ (opens in new tab) | 15 October 2010 (Closed) | - |
IFRS ED: Insurance Contracts ↗ (opens in new tab)
IFRS ED: Insurance Contracts: Basis of Conclusion ↗ (opens in new tab)
Snapshot Summary from IASB ↗ (opens in new tab) | 22 October 2010 (Closed) | - |
IFRS ED: Measurement Uncertainty Analysis Disclosure for Fair Value Measurements ↗ (opens in new tab) | 28 July 2010 (Closed) | - |
IFRS ED: Revenue from Contracts with Customers ↗ (opens in new tab)
IFRS ED: Basis of Conclusion ↗ (opens in new tab) | 3 September 2010 (Closed) | - |
IFRS ED: Presentation of Items of Other Comprehensive Income (Proposed amendments to IAS 1) ↗ (opens in new tab) | 23 July 2010 (Closed) | - |
IFRS ED: Fair value Option for Financial Liabilities ↗ (opens in new tab) | 14 June 2010 (Closed) | - |
IFRS ED: Defined Benefit Plans - Proposed amendments to IAS 19 ↗ (opens in new tab) | 16 July 2010 (Closed) | - |
IFRS ED: Conceptual Framework for Financial Reporting - The Reporting Entity ↗ (opens in new tab) | 26 April 2010 (Closed) | - |
ED SB-FRS 24 Related Party Disclosures ↗ (opens in new tab) | 8 March 2010 (Closed) | - |
IFRS ED: Measurement of Liabilities in IAS 37 (Proposed amendments to IAS 37) ↗ (opens in new tab) | 8 March 2010 (Closed) | - |
IFRS ED: Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Proposed amendment to IFRS 1) ↗ (opens in new tab) | 18 December 2009 (Closed) | - |
IFRS ED: Financial Instruments: Amortised Cost and Impairment ↗ (opens in new tab)
IFRS: Basis for Conclusion ↗ (opens in new tab) | 16 April 2010 (Closed) | - |
IFRS ED: Improvements to IFRSs ↗ (opens in new tab)
ED Management Commentary ↗ (opens in new tab) | 14 October 2009 (Closed) | - |
ED Rate-regulated Activities ↗ (opens in new tab)
ED Rate-regulated Activities - Illustrative Examples ↗ (opens in new tab) | 18 September 2009 (Closed) | - |
ED Discount rate for Employee Benefits - Proposed amendments to SB-FRS 19 ↗ (opens in new tab) | 18 September 2009 (Closed) | - |
ED Classification of Rights Issues ↗ (opens in new tab) | 7 September 2009 (Closed) | - |
ED D25 Extinguishing Financial Liabilities with Equity Instruments ↗ (opens in new tab) | 1 September 2009 (Closed) | - |
IFRS ED: Financial Instruments: Classification and Measurement ↗ (opens in new tab)
ED: Draft amendments to other IFRSs and Guidance ↗ (opens in new tab)
ED: Basis of Conclusions ↗ (opens in new tab) | 18 August 2009 (Closed) | - |
ED Fair Value Measurement ↗ (opens in new tab)
ED Fair Value Measurement Illustrative Examples ↗ (opens in new tab) | 31 July 2009 (Closed) | - |
ED Amendment to INT SB-FRS 114 ↗ (opens in new tab) | 30 June 2009 (Closed) | - |
ED Derecognition - Amendments to SB-FRS 39 and SB-FRS 107 ↗ (opens in new tab) | 8 June 2009 (Closed) | - |
ED Income Tax ↗ (opens in new tab) | 8 June 2009 (Closed) | - |
ED Proposed Amendments to IFRIC 9 and IFRIC 16 ↗ (opens in new tab) | 16 February 2009 (Closed) | - |
Exposure Draft of Proposed Accounting and Disclosures for Trust Funds ↗ (opens in new tab) | 6 March 2009 (Closed) | - |
ED 10 Consolidated Financial Statements ↗ (opens in new tab)
ED 10 Illustrative examples ↗ (opens in new tab) | 6 January 2009 (Closed) | - |
ED Relationships with the State ↗ (opens in new tab) | 7 January 2009 (Closed) | - |
ED Proposed Amendments to INT FRS 109 and FRS 39 - Embedded Derivatives ↗ (opens in new tab) | 9 January 2009 (Closed) | - |
ED Proposed amendments to SB-FRS 107 - Investments in Debt Instruments ↗ (opens in new tab) | 9 January 2009 (Closed) | - |
ED SB-FRS 107 - Improving Disclosures about Financial Instruments ↗ (opens in new tab) | 14 November 2008 (Closed) | - |
ED SB-FRS 101 - Additional exemptions for First-time adopters ↗ (opens in new tab) | 21 November 2008 (Closed) | - |
ED SB-FRS 105 - Discontinued Operations ↗ (opens in new tab) | 21 November 2008 (Closed) | - |
ED SB-FRS 33 Simplifying Earnings per Share ↗ (opens in new tab) | 17 October 2008 (Closed) | - |
ED Proposed Improvements to SB-FRSs ↗ (opens in new tab) | 3 October 2008 (Closed) | - |
IASB and FASB Exposure Draft of Chapters 1 and 2 of the Joint Improved Conceptual Framework ↗ (opens in new tab) | 15 August 2008 (Closed) | - |
ED D23 Distributions of Non-cash Assets to Owners ↗ (opens in new tab) | 30 May 2008 (Closed) | - |
ED D24 Customer Contributions ↗ (opens in new tab) | 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 ↗ (opens in new tab) | 30 May 2008 (Closed) | - |
ED of Proposed Amendments to SB-FRS 39 Financial Instruments: Exposures Qualifying for Hedge Accounting ↗ (opens in new tab) | 30 May 2008 (Closed) | - |
ED 9 Joint Arrangements ↗ (opens in new tab)
ED 9 Illustrative Examples ↗ (opens in new tab)
ED 9 Basis of Conclusions ↗ (opens in new tab) | 30 May 2008 (Closed) | - |
ED INT SB-FRS Real Estate Sales ↗ (opens in new tab) | 30 May 2008 (Closed) | - |
