Documents for Comment

Open for Comment

• Accounting Standards for Not-for-Profit Organizations
  (Comments requested by July 15, 2010)
  Full Text             Status
    
• Adoption of IFRSs by Entities with Rate-regulated Activities
  (Comments requested by August 31, 2010)
  Full Text             Response Questionnaire             Status
     
• Adoption of IFRSs by Investment Companies
  (Comments requested by August 23, 2010)
  Full Text             Response Questionnaire             Status
     
• Draft Strategic Plan for 2011-2014
  (Comments requested by September 30, 2010)
  Full Text             Response Questionnaire
      
• Conceptual Framework for Financial Reporting: The Reporting Entity
  (Comments requested by July 16, 2010)
  Full Text             Response Questionnaire             Status
    
• Defined Benefit Plans (Proposed amendments to IAS 19)
  (Comments to the IASB and the AcSB must be received by September 6, 2010)
  Full Text             Response Questionnaire
     
• Fair Value Option for Financial Liabilities (Proposed amendment to IFRS 9)
  (Comments to the IASB and the AcSB must be received by July 16, 2010)
  Full Text             Response Questionnaire             Status
    
• Measurement Uncertainty Analysis Disclosure for Fair Value Measurements
  (Limited re-exposure of proposed disclosure)
  (Comments to the IASB and the AcSB must be received by September 7, 2010)
  Full Text             Response Questionnaire             Status
    
• Presentation of Items of Other Comprehensive Income (Proposed amendments to IFRS 1)
  (Comments to the IASB and the AcSB must be received by September 30, 2010)
  Full Text             Response Questionnaire
     

Comment Deadline Passed

• Conceptual Framework — Objective, Qualitative Characteristics and Constraints
  Full Text             Status             Comment Letters
   
• Consolidated Financial Statements
  Full Text             Status             Comment Letters
      
• Fair Value Measurement
  Full Text             Status             Comment Letters
   
• Financial Instruments: Amortized Cost and Impairment 
  Full Text             Status             Comment Letters
      
• Joint Arrangements
  Full Text             Status             Comment Letters
   
• Liabilities — Improving IAS 37  
  Full Text             Status             Comment Letters
     
• Rate-regulated Activities
  Full Text             Status             Comment Letters
     

IASB Documents for Comment