Exposure Draft 2006

13 December 2006

Invitation to Comment on IASB Discussion Paper on Fair Value Measurements

with links to:

• IASB Discussion Paper (Part 1: Invitation to Comment and relevant IFRS guidance)
• IASB Discussion Paper (Part 2: SFAS 157 Fair value Measurements)
• IASB's Press Release
  (IASB's comment due date is 2 April 2007 - Extend to 4 May 2007)

Invitation to Comment on IFRIC Draft Interpretation: D20 Customer Loyalty Programmes

with links to:

• IFRIC Draft Interpretation: D20
• IASB's Press Release
  (IFRIC's comment due date is 6 November 2006)

Invitation to Comment on IFRIC Draft Interpretation: D19 - IAS 19 The Asset Ceiling Availability Of Economic Benefits And Minimum Funding Requirements

with links to:

• IFRIC Draft Interpretation: D19
• IASB's Press Release
  (IFRIC's comment due date is 31 October 2006)

Invitation to Comment on IASB Discussion Paper on Preliminary Views on an improved Conceptual Framework for Financial Reporting - The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information

with links to:

• IASB Discussion Paper
• IASB's Press Release
  (IASB Comment due date is 3 November 2006)

Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements - Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation

with links to:

• Proposed Amendments to IAS 32 and IAS 1
• IASB's Press Release
  (IASB Comment due date is 23 October 2006)

Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IAS 23 Borrowing Costs

with links to:

• Proposed Amendments to IAS 23
• IASB's Press Release
  (IASB Comment due date is 29 September 2006)

Invitation to Comment on IASC Foundation's Consultation Document - Due Process of The International Financial Reporting Interpretations Committee Draft Handbook

with links to:

• IFRIC's Due Process Handbook
• IASB's Press Release
  (IASB Comment due date is 30 September 2006)

Invitation to Comment on IASB Exposure Draft of proposed Amendments to IAS 1 Presentation of Financial Statements

with links to:

• Proposed Amendments to IAS 1
• IASB's Press Release
  (IASB Comment due date is 17 July 2006)

Invitation to Comment on IASB Exposure Draft of proposed Amendments to IFRS 2 Share-based Payment - Vesting Conditions and Cancellations

with links to:

• Proposed Amendments to IFRS 2
• IASB's Press Release
  (IASB Comment due date is 2 June 2006)

Invitation to Comment on IASB Exposure Draft: ED 8 Operating Segments

with links to:

• IASB Exposure Draft ED 8
• IASB Exposure Draft ED 8: Basis for Conclusions
• IASB Exposure Draft ED 8: Implementation Guidance
• IASB's Press Release
  (IASB Comment due date is 19 May 2006)