IASB Documents for Comment

From time to time, in accordance with its due process, the International Accounting Standards Board (IASB) requests input on its proposals. Recent IASB requests for comment are identified below, and links to related material on the AcSB web site are provided when appropriate. The AcSB encourages the submission of well-reasoned arguments to the IASB on any of these documents for comment, as these publications will affect publicly accountable Canadian enterprises in the future. See the IASB website for information about these proposals, as well as other documents for which the comment period has closed and copies of all comment letters received by the IASB.

Exposure Drafts

• Exposure Draft “An Improved Conceptual Framework for Financial Reporting: Chapter 1: The Objective of Financial Reporting” and “Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information.” (Comments requested by September 29, 2008)
• Exposure Draft “Improvements to IFRSs.” (Comments requested by November 7, 2008)
• Exposure Draft “Simplifying Earnings per Share.” (Comments requested by December 5, 2008)
• Exposure Draft “Improving Disclosures about Financial Instruments.” (Comments requested by December 15, 2008)
• Exposure Draft “Discontinued Operations.” (Comments requested by January 23, 2009)
• Exposure Draft “Additional Exemptions for First-time Adopters.” (Comments requested by January 23, 2009)
  

Discussion Papers

• Discussion Paper “Preliminary Views on Amendments to IAS 19 Employment Benefits.” (Comments requested by September 26, 2008)
• Discussion Paper “Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity.” (Comments requested by September 29, 2008)
• Discussion Paper “Preliminary Views on Financial Statement Presentation.” (Comments requested by April 14, 2009)