IFRS Comment letters 2009 

Comment letter on IASB Exposure Draft (PDF 164 KB)
Limited Exemption from Comparative IFRS 7 Disclosures for first-time adopters

Comment letter on IASB Exposure Draft (PDF 121 KB)
2009/8 Rate-regulated Activities

Comment letter on IASB Exposure Draft (PDF 179 KB)
Proposed Improvements to IFRSs

Comment letter on IFRIC Draft Interpretation (PDF 66 KB)
D25 Extinguishing financial liabilities with equity instruments

Comment letter on IASB Exposure Draft (PDF 79 KB)
Discount Rate for Employee Benefits (proposed amendments to IAS 19)

Comment letter on IASB Exposure draft (PDF 322 KB)
Fair value measurement

Comment letter on IASB Exposure Draft (PDF 319 KB)
ED/2009/7 Financial Instruments - classification and measurement

Comment letter on IASB Exposure Draft (PDF 55 KB)
Classification of rights issues

Comment letter on IASB Discussion Paper (PDF 74 KB)
Credit risk in liability measurement

Comment letter on IASB Request for information (PDF 83 KB)
Impairment of financial assets - expected cash flow approach ('expected loss model')

Comment letter on IASB Exposure Draft (PDF 130 KB)
ED 2009/2 Income tax

Comment letter on IASB Exposure Draft (PDF 130 KB)
Derecognition - proposed amendments to IAS 39 and IFRS 7

Comment letter on IASB Discussion Paper (PDF 132 KB)
Leases - preliminary views

Comment letter on IASB Exposure Draft (PDF 66 KB)
Prepayments of a minimum funding requirement - proposed amendments to IFRIC 14

Comment letter on IASCF Exposure Draft (PDF 75 KB)
Due process handbook for XBRL activities

Comment letter on IFRIC Tentative Agenda Decision (PDF 54 KB)
IAS 39 Financial Instruments: Recognition and Measurement - Meaning of 'significant or prolonged'

Comment letter on IASB Discussion Paper (PDF 186 KB)
Preliminary views on revenue recognition in contracts with customers

Comment letter on IASB Exposure Draft (PDF 95 KB)
Valuation of intangible assets

Adoption of amendments to IFRS 7 financial instruments (PDF 54 KB)
improving disclosures about financial instruments

Exposure draft (PDF 84 KB)
proposed framework for international education standards for professional accountants

Request for views (PDF 89 KB)
proposed FASB staff position

Discussion paper (PDF 159 KB)
preliminary views on financial statement presentation

Response to FCAG (PDF 81 KB)
Financial Crisis Advisory Group request for written input

IASCF discussion document part 2 (PDF 109 KB)
Review of the Constitution: Identifying Issues for Part 2 of the Review

Exposure draft (PDF 75 KB)
IFRS taxonomy 2009

Exposure draft (PDF 228 KB)
10 consolidated financial statements

Exposure Draft Relationships with the State (PDF 76 KB)
Proposed amendments to IAS 24 Related Party Disclosures

Exposure Draft (PDF 66 KB)
Post-implementation Revisions to IFRIC Interpretations

Exposure draft additional exemptions for first-time adopters (PDF 85 KB)
proposed amendments to IFRS 1

Exposure draft discontinued operations (PDF 88 KB)
proposed amendments to IFRS 5

Exposure draft embedded derivatives (PDF 80 KB)
proposed amendments to IFRIC 9 and IAS 39