Exposure Draft 2005

Invitation to Comment on IASB Discussion Paper on Measurement Bases for Financial Accounting – Measurement on Initial Recognition

with links to:

• IASB Discussion Paper on Measurement Bases for Financial Accounting (Full Version)
• IASB Discussion Paper on Measurement Bases for Financial Accounting (Condensed Version)
• IASB Press Release

     (IASB comment due date is 19 May 2006)

ED of Proposed Accounting Guideline on Merger Accounting

Invitation to Comment on IASB Discussion Paper on Management Commentary

with links to:

• IASB Discussion Paper on Management Commentary
• IASB Press Release

     (IASB comment due date is 28 April 2006)

Invitation to Comment on IASB Exposure Draft of proposed Amendments to IFRS 3 Business Combinations

with links to:

• Proposed Amendments to IFRS 3
• IASB's Press Release
  (IASB comment due date is 28 October 2005)

Invitation to Comment on IASB Exposure Draft of proposed Amendments to IAS 27 Consolidated and Separate Financial Statements

with links to:

• Proposed Amendments to IAS 27
  (IASB comment due date is 28 October 2005)

Invitation to Comment on IASB Exposure Draft of proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits

with links to:

• Proposed Amendments to IAS 37 and IAS 19
• IASB's Press Release
  (IASB comment due date is 28 October 2005)

Invitation to Comment on IFRIC Draft Interpretation: D17 IFRS 2 - Group and Treasury Share Transactions

with links to:

• IFRIC Draft Interpretation: D17
• IASB's Press Release
  (IFRIC comment due date is 18 July 2005)

Invitation to Comment on IFRIC Draft Interpretations: D12 Service Concession Arrangements - Determining the Accounting Model; D13 Service Concession Arrangements - the Financial Asset Model; D14 Service Concession Arrangements - the Intangible Asset Model

with links to:

• IFRIC Draft Interpretation: D12
• IFRIC Draft Interpretation: D13
• IFRIC Draft Interpretation: D14
• IASB's Press Release  
  (IFRIC comment due date is 31 May 2005)