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All Categories : Exposure drafts

ProductTitleDescriptionISBN
ED - Subsidiaries without Public Accountability: DisclosuresExposure Draft - Subsidiaries without Public Accountability: Disclosures978-1-914113-25-3 (SET)
Exposure Draft - Initial Application of IFRS 17 and IFRS 9— Comparative Information (Proposed amendment to IFRS 17) (July 2021)Exposure Draft - Initial Application of IFRS 17 and IFRS 9— Comparative Information (Proposed amendment to IFRS 17) (July 2021)978-1-914113-28-4
ED- Management CommentaryED- Management Commentary978-1-914113-22-2
ED- Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards

ED- Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards

Comments to be received by 29 July 2021

978-1-914113-21-5
ED-Lack of ExchangeabilityED- Lack of Exchangeability (April 2021) 978-1-914113-19-2
ED- Disclosure Requirements in IFRS Standards

ED- Disclosure Requirements in IFRS Standards- A Pilot Approach

Proposed amendments to IFRS 13 and IAS 19 (March 2021)

Comments to be received by 21 October 2021

(2 booklets)
ISBN: 978-1-914113-15-4

978-1-914113-15-4
ED- Covid 19-Related Rent Concessions ED- Covid 19- Related Rent Concessions beyond 30 June 2021 (Proposed Amendments to IFRS 16) 978-1-914113-06-2
ED- Regulatory Assets and Regulatory Liabilities ED- Regulatory Assets and Regulatory Liabilities (January 2021) 978-1-914113-01-7 SET (3 Vols)
ED- Lease Liability in a Sale and LeasebackED Lease Liability in a Sale and Leaseback Proposed amendments to IFRS 16 (December 2020) 978-1-911629-99-3 (single booklet)
ED Interest Rate Benchmark Reform — Phase 2ED Interest Rate Benchmark Reform — Phase 2 Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 978-1-911629-69-6 (single booklet)
ED - Disclosure of Accounting Policies

ED: Disclosure of Accounting Policies (Proposed amendments to IAS 1)
(August 2019) ED/2019/6

978-1-911629-36-8 (single booklet)

Comments to be received by 29 November 2019.

978-1-911629-36-8 (single booklet)
ED- Proposed Amendments to IAS 12

ED- Deferred tax related to assets and liabilities arising from a single transaction (amendments to IAS 12)

978-1-911629-35-1 (single booklet) ED/2019/5

978-1-911629-35-1 (single booklet)
ED Amendments to IFRS 17

Exposure Draft, Amendments to IFRS 17 (June 2019) ED/2019/4

Comments to be received by 25 September 2019

ISBN 978-1-911629-32-0

978-1-911629-32-0 (2 booklets)
ED Reference to Conceptual Framework (May 2019)

Reference to the Conceptual Framework (Proposed amendments to IFRS 3) (May 2019)

978-1-911629-31-3 (single book)

978-1-911629-31-3 (single book)
ED Annual Improvements 2018-2020 (May 2019)

Exposure Draft, Annual Improvements to IFRS Standards 2018-2020 (May 2019) ED/2019/2

Comments to be received by 20 August 2019

ISBN 978-1-911629-30-6

978-1-911629-30-6 (single book)
ED Interest Rate Benchmark Reform (May 2019)Exposure Draft Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39) (May 2019) ED/2019/1

Comments to be received by 17 June 2019.

ISBN: 978-1-911629-29-0
978-1-911629-29-0 (Single Book)
Exposure Draft, Onerous Contracts - Cost of Fulfilling a Contract (Proposed amendments to IAS 37) (December 2018) ED/2018/2

Exposure Draft, Onerous Contracts - Cost of Fulfilling a Contract (Proposed amendments to IAS 37) (December 2018) ED/2018/2

Comments to be received by 15 April 2019.

ISBN 978-1-911629-20-7

978-1-911629-20-7 (single book)
Exposure Draft, Definition of Material (Proposed amendments to IAS 1 and IAS 8) (September 2017) ED/2017/6

Exposure Draft, Definition of Material (Proposed amendments to IAS 1 and IAS 8) (September 2017) ED/2017/6

Comments to be received by 15 January 2018.

ISBN 978-1-911040-62-0

978-1-911040-62-0 (single book)
Exposure Draft, Property, Plant and Equipment—Proceeds before Intended Use (Proposed amendments to IAS 16) (June 2017) ED/2017/4

Exposure Draft, Property, Plant and Equipment—Proceeds before Intended Use (Proposed amendments to IAS 16) (June 2017) ED/2017/4

Comments to be received by 19 October 2017

ISBN 978-1-911040-63-7

978-1-911040-63-7 (single book)
Exposure Draft, Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) (March 2017) ED/2017/2

Exposure Draft, Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) (March 2017) ED/2017/2

Comments to be received by 31 July 2017

ISBN 978-1-911040-48-4

978-1-911040-48-4 (single book)
Exposure Draft, Annual Improvements to IFRS® Standards 2015––2017 Cycle (January 2017) ED/2017/1

Exposure Draft, Annual Improvements to IFRS® Standards 2015––2017 Cycle (January 2017) ED/2017/1

Comments to be received by 12 April 2017.

ISBN 978-1-911040-41-5

978-1-911040-41-5 (single book)
Exposure Draft, Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11) (June 2016) ED/2016/1

Exposure Draft, Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11) (June 2016) ED/2016/1

Comments to be received by 31 October 2016.

ISBN 978-1-911040-28-6

978-1-911040-28-6 (single book)
Exposure Draft, Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed amendments to IFRS 4) (December 2015) ED/2015/11

Exposure Draft, Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed amendments to IFRS 4) (December 2015)  ED/2015/11

Comments to be received by 8 February 2016.

ISBN 978-1-911040-12-5

978-1-911040-12-5 (single book)
Exposure Draft, Annual Improvements to IFRSs 2014-2016 Cycle (November 2015) ED/2015/10

Exposure Draft, Annual Improvements to IFRSs 2014-2016 Cycle (November 2015)  ED/2015/10

Comments to be received by 17 February 2016.

ISBN 978-1-911040-11-8

978-1-911040-11-8 (single book)
Exposure Draft, Transfers of Investment Property (Proposed amendment to IAS 40) (November 2015) ED/2015/9

Exposure Draft, Transfers of Investment Property (Proposed amendment to IAS 40) (November 2015)  ED/2015/9

Comments to be received by 18 March 2016.

ISBN 978-1-911040-10-1

978-1-911040-10-1 (single book)
Exposure Draft, IFRS Practice Statement: Application of Materiality to Financial Statements (October 2015) ED/2015/8

Exposure Draft, IFRS Practice Statement: Application of Materiality to Financial Statements (October 2015)  ED/2015/8

Comments to be received by 26 February 2016.

ISBN 978-1-909704-97-8

978-1-909704-97-8 (single book)
Draft IFRIC Interpretation, Uncertainty over Income Tax Treatments (October 2015) DI/2015/1

Draft IFRIC Interpretation, Uncertainty over Income Tax Treatments (October 2015) DI/2015/1

Comments to be received by 19 January 2016.

ISBN 978-1-909704-99-2

978-1-909704-99-2 (single book)
Draft IFRIC Interpretation, Foreign Currency Transactions and Advance Consideration (October 2015) DI/2015/2

Draft IFRIC Interpretation, Foreign Currency Transactions and Advance Consideration (October 2015) DI/2015/2

Comments to be received by 19 January 2016.

ISBN 978-1-909704-98-5

978-1-909704-98-5 (single book)
Exposure Draft, Clarifications to IFRS 15 (July 2015) ED/2015/6

Exposure Draft, Clarifications to IFRS 15 (July 2015).  Comments to be received by 28 October 2015. ED/2015/6

ISBN 978-1-909704-91-6

978-1-909704-91-6 (single book)
Exposure Draft, Effective Date of Amendments to IFRS 10 and IAS 28 (August 2015) ED/2015/7

Exposure Draft, Effective Date of Amendments to IFRS 10 and IAS 28 (August 2015)  ED/2015/7

Comments to be received by 9 October 2015.

ISBN 978-1-909704-92-3

978-1-909704-92-3 (single book)
Exposure Draft, Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14) (June 2015) ED/2015/5

Exposure Draft, Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14) (June 2015)  ED/2015/5

Comments to be received by 19 October 2015.

ISBN 978-1-909704-89-3

978-1-909704-89-3 (single book)
Exposure Draft, The Conceptual Framework for Financial Reporting (May 2015) ED/2015/3

Exposure Draft, The Conceptual Framework for Financial Reporting (May 2015) ED/2015/3

Comments to be received by 26 October 2015

ISBN 978-1-909704-81-7 SET (Two booklet parts: the Exposure Draft, and Basis for Conclusions sold together)

978-1-909704-81-7 SET (Two parts)
Exposure Draft, Updating References to the Conceptual Framework (Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32) (May 2015). ED/2015/4

Exposure Draft, Updating References to the Conceptual Framework (Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32) (May 2015).  ED/2015/4 
Comments to be received by 26 October 2015.

ISBN 978-1-909704-84-8

978-1-909704-84-8 (single book)
Exposure Draft, Classification of Liabilities (Proposed amendments to IAS 1) (February 2015) ED/2015/1

Exposure Draft, Classification of Liabilities (Proposed amendments to IAS 1) (February 2015)  ED/2015/1

Comments to be received by 10 June 2015

ISBN 978-1-909704-75-6

978-1-909704-75-6
Exposure Draft, Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2) (November 2014) ED/2014/5

Exposure Draft, Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2) (November 2014)  ED/2014/5

Comments to be received by 25 March 2015

ISBN 978-1-909704-67-1

978-1-909704-67-1