Documents for Comment

Documents for comment are posted until the final document is issued.

Draft Accounting Standards

• Adopting IFRSs in Canada
  Full Text (PDF)    Comment Letters (PDF)
      
• Conceptual Framework — Objective, Qualitative Characteristics and Constraints
  Full Text (PDF)    Status    Comment Letters (PDF)
     
• Financial Instruments — Embedded Prepayment Options
  Full Text (PDF)    Status    Comment Letters (PDF)
    
• Improving Disclosures about Financial Instruments
  (Comments requested by January 12, 2009)
  Full Text (PDF)    Status
     
• Joint Arrangements
  Full Text (PDF)    Status    Comment Letters (PDF)
     
• Simplifying Earnings per Share
  Full Text (PDF)    Status    Comment Letters (PDF)
    

Invitation to Comment

• Financial Reporting by Not-for-Profit Organizations
  (Comments requested by June 30, 2009)
  Full Text (PDF)    Status
  

IASB Documents for Comment