IAASB Comments on IASB Exposure Drafts | IFAC

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Comment Letters

Published: Mar 27, 2013

English

IAASB Comments on IASB Exposure Drafts

The IAASB formalized the process by which it monitors developments in financial reporting standards, one goal of which is to provide the International Accounting Standards Board (IASB) with timely input on aspects of its proposed standards that may have potential verifiability or auditability issues. For this purpose, a working group consisting of IAASB members and technical advisors has been formed to monitor selected IASB projects. Letters issued by the individual Working Group does not constitute an official position of the IAASB and is not intended to provide an IAASB view on the IASB's technical proposals.

IASB’s Exposure Draft on Classification and Measurement: Limited Amendments to IFRS 9 (PDF | 91K)

IASB's Exposure Draft, Revenue from Contracts with Customers (PDF | 122K)

IASB’s Exposure Draft, Investment Entities (PDF | 83K)

IASB's Agenda Consultation 2011 (PDF | 156K)

FASB’s Discussion Paper, Selected Issues about Hedge Accounting (Including IASB Exposure Draft, Hedge Accounting) (PDF | 102K)

IASB’s Exposure Draft, Offsetting Financial Assets and Financial Liabilities (ED/2011/1) (PDF | 126K)

IASB’s Supplement to Exposure Draft, Financial Instruments: Impairment (PDF | 111K)

IASB’s Exposure Draft, Hedge Accounting (ED/2010/13) (PDF | 185K)

IASB’s Exposure Draft, Revenue from Contracts with Customers (ED/2010/6) (PDF | 184K)

IASB’s Exposure Draft, Measurement of Liabilities in International Accounting Standard (IAS) 37 (ED/2010/1) (PDF | 101K)

IASB’s Exposure Drafts, Fair Value Measurement and Financial Instruments: Classification and Measurement (PDF | 261K)

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