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2011

Date	Subject
14 December 2011	Institute comments on IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Value in the 21st Century
30 November 2011	Institute comments on SME Implementation Group Question and Answer on Draft Q&A (General, Issue 1) – Application of the IFRS for SMEs for financial periods ending before the IFRS for SMEs was issued Draft Q&A (General, Issue 2) – Interpretation of "undue cost or effort" and "impracticable" Draft Q&A (Section 3, Issue 1) – Jurisdiction requires fallback to full IFRSs Draft Q&A (Section 3, Issue 2) – Departure from a principle in the IFRS for SMEs Draft Q&A (Section 3, Issue 3) – Prescription of the format of financial statements by local regulation
30 November 2011	Institute comments on IASB Request for Views on Agenda Consultation - comment letter received
21 October 2011	Institute comments on IASB Exposure Draft of Mandatory Effective Date of IFRS 9 - comment letters received
21 October 2011	Institute comments on IASB Exposure Draft of Proposed Improvements to IFRSs (Fourth Set) - comment letters received
22 July 2011	IFRS Foundation Report of the Trustee's Strategy Review – IFRSs as the Global Standard: Setting a Strategy for the Foundation's Second Decade (Trustee Report) - comment letters received
15 June 2011	SME Implementation Group Question and Answer on IFRS for SMEs Section 1, Issue 2 – Captive insurance subsidiaries IFRS for SMEs Section 1, Issue 3 – Interpretation of ‘traded in a public market’ IFRS for SMEs Section 1, Issue 4 – Investment funds with only a few participants - comment letters received
31 May 2011	IVSC Exposure Draft of Technical Information Paper 2 Depreciated Replacement Cost
29 April 2011	IVSC Exposure Draft of Technical Information Paper 1 The Discounted Cash Flow (DCF) Method – Real Property and Business Valuations - comment letters received
28 April 2011	IASB Exposure Draft of Offsetting Financial Assets and Financial Liabilities - comment letters received
8 April 2011	IFRS Foundation Monitoring Board - Consultative Report on the Review of the IFRS Foundation's Governance - comment letters received
1 April 2011	IASB Supplement to Exposure Draft of Financial Instruments: Impairment - comment letter received
4 April 2011	SME Implementation Group Question and Answer on Use of IFRS for SMEs in Parent's Separate Financial Statements
31 March 2011	IASB's post-implementation reviews
9 March 2011	IASB Exposure Draft of Hedge Accounting - comment letters received
24 February 2011	IFRS Foundation Paper for Public Consultation – Status of Trustee's Strategy Review - comment letters received
31 January 2011	IASB Request for views on Effective Dates and Transition Methods - comment letters received
31 January 2011	IFRS Interpretations Committee Review Questionnaire