Documents for Comment

Draft Accounting Standards

• Accounting Standards for Not-for-Profit Organizations
  (Comments requested by July 15, 2010)
  Full Text   Status
    
• Conceptual Framework — Objective, Qualitative Characteristics and Constraints
  Full Text    Status    Comment Letters
    
• Consolidated Financial Statements
  Full Text    Status    Comment Letters
     
• Derecognition (Proposed Amendments to IAS 39 and IFRS 7)
  Full Text   Status    Comment Letters
    
• Fair Value Measurement
  Full Text   Status    Comment Letters
    
• Financial Instruments: Amortized Cost and Impairment 
  (Comments to the AcSB must be received by June 15, 2010)
  (Comments to the IASB must be received by June 30, 2010)
  Full Text
    
• Financial Instruments: Classification and Measurement
  Full Text   Comment Letters
     
• Improvements to IFRSs
  Full Text   Comment Letter
      
• Income Tax
  Full Text    Status    Comment Letters
     
• Joint Arrangements
  Full Text    Status    Comment Letters
   
• Liabilities — Improving IAS 37  
  (Comments to the IASB and the AcSB must be received by April 12, 2010)
  Full Text
   
• Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Proposed amendment to IFRS 1)
  Full Text    Comment Letters — None
     
• Pension Plans
  Full Text    Status    Comment Letters
     
• Rate-regulated Activities
  Full Text    Status    Comment Letters
     
• Simplifying Earnings per Share
  Full Text    Status    Comment Letters
    

IASB Documents for Comment