IASB Exposure Drafts


Please refer to the IASB website at www.ifrs.org for respective IASB documents.

Documents MASB’s submissions to IASB Submission date
2020
IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform—Phase 2 CL_25May2020.pdf 25 May 2020
IASB Exposure Draft ED/2020/2 Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16) CL_8May2020.pdf 8 May 2020
2019
IASB Exposure Draft ED/2019/6 Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRs Practice Statement 2) CL_29Nov2019.pdf 29 November  2019
IASB Exposure Draft ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) CL_14Nov2019.pdf 14 November 2019
IASB Exposure Draft ED/2019/4 Amendments to IFRS 17 Insurance Contracts CL_25Sep2019.pdf 25 September 2019
IASB Exposure Draft ED/2019/3 Reference to the Conceptual Framework (Amendments to IFRS 3) CL_25Sep2019.pdf 25 September 2019
IASB Exposure Draft ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 CL_20Aug2019.pdf 20 August 2019
IASB Exposure Draft ED2019/1 Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39) CL_17June2019.pdf 17 June 2019
IASB Exposure Draft ED/2018/2 Onerous Contracts–Cost of Fulfilling a Contract (Proposed amendments to IAS 37) CL_19Apr2019.pdf 19 April 2019
2018
IASB Exposure Draft ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8) CL_15Jan2018.pdf 15 January 2018
IASB Exposure Draft ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8) CL_15Jan2018.pdf 15 January 2018
2017
IASB ED/2017/4 Property, Plant and Equipment – Proceeds before Intended Use (Proposed amendments to IAS 16) CL_17October2017.pdf 17 October 2017
Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)  CL_31July2017.pdf 31 July 2017
IASB ED/2017/3 Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9) CL_24May2017.pdf 24 May 2017
IASB ED/2017/1 Annual Improvements to IFRS Standards 2015-2017 Cycle CL_12April2017.pdf

12 April 2017

2016
IASB ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11) CL_28October2016.pdf 28 October 2016
IASB ED/2015/9 Transfers of Investment Property (Proposed amendment to IAS 40) CL_11March2016.pdf 11 March 2016 
IASB ED/2015/8 IFRS Practice Statement Application of Materiality to Financial Statements CL_26February2016.pdf 26 February 2016
IASB ED/2015/10 Annual Improvements to IFRSs 2014-2016 Cycle CL_17 February 2016 17 February 2016
IASB ED/2015/11 on Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed Amendments to IFRS 4) CL_10 February 2016 10 February 2016
2015
IASB ED/2015/3 Conceptual Framework for Financial Reporting CL_23 November 2015 23 November 2015
IASB ED/2015/4 Updating References to the Conceptual Framework (Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC-27and SIC-32) CL_23 November 2015 23 November 2015
IASB Exposure Draft ED/2015/6 on Clarifications to IFRS 15

CL_28 October2015

28 October 2015
IASB Exposure Draft ED/2015/5 on 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)

CL_16October2015

19 October 2015
IASB Exposure Draft ED/2015/7 on Effective Date of Amendments to IFRS 10 and IAS 28

CL_21September2015

9 October 2015
IASB ED/2015/2 on Effective Date of IFRS 15 (Proposed amendments to IFRS 15) CL_3July2015 3 July 2015
IASB ED/2015/1 on Classification of Liabilities (Proposed amendments to IAS 1) CL_12Jun2015 12 June2015
IASB ED/2014/6 on Disclosure Initiative (Proposed amendments to IAS 7) CL_13Apr2015 13 April 2015
IASB ED/2014/5 on Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2) CL_24Mar2015 24 March2015
Exposure Draft on Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28, IAS 36 and Illustrative Examples for IFRS 13) CL_16Jan2015 16 January 2015
2014
Exposure Draft on Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12) CL_19Dec2014 19 December 2014
Exposure Draft on Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) CL_15Sept2014 15 September 2014
Exposure Draft on Disclosure Initiative (Proposed amendments to IAS 1) CL_23Jul2014 23 July 2014
Exposure Draft on Annual Improvements to IFRSs 2012-2014 Cycle CL_13March2014 13 March 2014
Exposure Draft on Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities CL_3March2014 3 March 2014
Exposure Draft on Equity Method in Separate Financial Statements (Proposed amendments to IAS 27)  CL_30Jan2014 30 January 2014
2013
Exposure Draft on Agriculture: Bearer Plants (Proposed Amendments to IAS 16 and IAS 41) CL_28Oct2013.pdf 28 October 2013
Exposure Draft on Insurance Contracts CL_25Oct2013.pdf 25 October 2013
Exposure Draft on Leases  CL_13Sep2013.pdf 13 September 2013
Exposure Draft on Regulatory Deferral Accounts CL_4Sep2013.pdf 4 September 2013
Exposure Draft on Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19) CL_25Jul2013.pdf 25 July 2013
Exposure Draft on Financial Instruments: Expected Credit Losses  CL_9Jul2013.pdf 9 July 2013
Exposure Draft on Acquisition of an Interest in a Joint Operation (Proposed Amendment to IFRS 11) CL_23Apr2013.pdf 23 April 2013
Exposure Draft on Sale or Contribution of Assets Between an Investor and its Associate or Joint Venture (Proposed Amendments to IFRS 10 and IAS 28) CL_23Apr2013.pdf 23 April 2013
Exposure Draft on Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 and IAS 38) CL_2Apr2013.pdf 2 April 2013
Exposure Draft on Novation of Derivatives and Continuation of Hedge Accounting (Proposed Amendments To IAS 39 and IFRS9) CL_2Apr2013.pdf 2 April 2013
Exposure Draft on Classification and Measurement: Limited Amendments to IFRS 9 (Proposed amendments to IFRS 9 (2010)) CL_28Mar2013.pdf 28 March 2013
Exposure Draft on Equity Method: Share of Other Net Asset Changes (Proposed amendments to IAS 28) CL_22Mar2013.pdf 22 March 2013
Exposure Draft on Recoverable Amount Disclosures for Non-Financial Assets (Proposed amendments to IAS 36) CL_22Mar2013.pdf 19 March 2013
Exposure Draft on Annual Improvements to IFRSs 2011-2013 Cycle CL_18Feb2013.pdf 18 February 2013
2012
Exposure Draft on Annual Improvements to IFRSs 2010–2012 Cycle CL_30Aug2012.pdf 30 August 2012
Exposure Draft on Revenue from Contracts with Customers CL_23Mar2012.pdf 23 March 2012
Exposure Draft on Transition Guidance (Proposed amendments to IFRS 10) CL_28Febr2012.pdf 28 February 2012
Exposure Draft in Investment Entities CL_30Jan2012.pdf 30 January 2012
Exposure Draft on Government Loans (proposed amendments to IFRS 1) CL_5Jan2012.pdf 5 January 2012
2011
Exposure Draft on Improvements to IFRSs CL_21Oct2011.pdf 21 October 2011
Exposure Draft on Mandatory Effective Date on IFRS 9 CL_21Oct2011.pdf 21 October 2011

Exposure Draft on Offsetting Financial Assets and Financial Liabilities

a) Exposure Draft: Offsetting Financial Assets and Financial Liabilities

b) Snapshot summary

CL_22Apr2011.pdf 22 April 2011
Supplement to the Exposure Draft on Financial Instruments: Amortised Cost and Impairment CL_6Apr2011.pdf 6 April 2011

Exposure Draft on Hedge Accounting

a) Exposure Draft: Hedge Accounting

b) Basis for Conclusions and Illustrative Examplesc) Snapshot summaryd) Questions and answers on the exposure draft

CL_9Mar2011.pdf 9 March 2011
2010
ED/2010/9 on Leases CL_15Dec2010.pdf 15 December 2010
Exposure Draft on Insurance Contracta) Exposure Draft: Insurance Contractb) Basis for Conclusionsc) Snapshot summary CL_Insurance_30Nov2010.pdf 30 November 2010
Exposure Draft on Severe Hyperinflation (proposed amendment to IFRS 1) CL_Inflation_30Nov2010.pdf 30 November 2010
Exposure Draft on Deferred Tax: Recovery of Underlying Asset (proposed amendments to IAS 12) CL_9Nov2010.pdf 9 November 2010
Exposure Draft on Removal of Fixed Dates for First-time Adopters (proposed amendments to IFRS 1) CL_27Oct2010.pdf 27 October 2010
Exposure Draft on Revenue from Contracts with Customersa) Exposure Draft: Revenue from Contracts with Customersb) Basis for Conclusions CL_22Oct2010.pdf 22 October 2010

Exposure Draft on Presentation of Items of Other Comprehensive Income (proposed amendments to IAS 1)

a) Exposure Draft: Presentation of Items of Other Comprehensive Income 

b) Snapshot summary

c) FAQ on exposure draft

CL_30Sep2010.pdf 30 September 2010
Exposure Draft on Measurement Uncertainty Analysis Disclosure for Fair Value Measurements CL_7Sep2010.pdf 7 September 2010

Exposure Draft on Defined Benefit Plans: Proposed amendments to IAS 19

a) Exposure Draft: Defined Benefit Plans

b) Snapshot summary

CL_6Sep2010.pdf 6 September 2010
Exposure Draft – Conceptual Framework for Financial Reporting: The Reporting Entity CL_20Jul2010.pdf 16 July 2010

Exposure Draft on Fair Value Option for Financial Liabilities

a) Exposure Draft: Fair Value Option for Financial Liabilities

b) Snapshot summary

c) FAQ on exposure draft

CL_16Jul2010.pdf 16 July 2010

Exposure Draft on Financial Instruments: Amortised Cost and Impairment

a) Exposure Draft: Financial Instruments: Amortised Cost and Impairment

b) Basis for Conclusions

CL_30Jun2010.pdf 30 June 2010
Exposure Draft on Measurement of Liabilities in IAS 37 CL_19May2010.pdf 19 May 2010
Exposure Draft on Management Commentary CL_1Mar2010.pdf 1 March 2010
Exposure Draft: Fair Value Measurement - Request for input on application in emerging and transition economies CL_29Jan2010.pdf 29 January 2010
2009
Exposure Draft on Limited Exemption from Comparative IFRS 7 Disclosures for First-Time Adopters (Proposed Amendment to IFRS 1) CL_29Dec2009.pdf 29 December 2009
Exposure Draft on Improvements to IFRSs CL_24Nov2009.pdf 24 November 2009

Exposure Draft on Rate-regulated Activities

a) Exposure Draft: Rate-regulated Activities

b) Basis for conclusionsc) Illustrative examples

CL_20Nov2009.pdf 20 November 2009

Exposure Draft on Fair Value Measurement

a) Exposure Draft on Fair Value Measurement

b) Basis for Conclusions on Fair Value Measurement

c) Illustrative Examples on Fair Value Measurement

CL_7Oct2009.pdf 7 October 2009

Exposure Draft on Discount Rate for Employee Benefits - Proposed amendments to IAS 19

a) Exposure Draft: Discount Rate for Employee Benefits

b) Staff briefing note

CL_30Sept2009.pdf 30 September 2009

Exposure Draft on Financial Instrument:Classification and Measurement

a) Exposure Draft on Financial Instrument: Classification and Measurement

b) Draft amendments to other IFRSs and guidance

c) Basis for conclusions

d) Snapshot (a quick introduction to the Exposure Draft)

CL_14Sep2009.pdf 14 September 2009
Exposure Draft on Classification of Rights Issue (Proposed amendment to IAS 32) CL_7Sep2009.pdf 7 September 2009
Exposure Draft on Derecognition (proposed amendments to IAS 39 and IFRS 7) CL_Derec_31Jul2009.pdf 31 July 2009

Exposure Draft on Income Tax

a) Exposure Draft on Income Tax

b) Basis for Conclusions on Income Tax

CL_Tax_31Jul2009.pdf 31 July 2009
Exposure Draft on Prepayment of a minimum funding requirement (Proposed Amendment to IFRIC 14) CL_27Jul2009.pdf 27 July 2009

Exposure Draft on Consolidation Financial Statements

a) ED 10 Consolidated Financial Statements

b)Basis for Conclusions

c)Draft Illustrative Examples

CL_31Mar2009.pdf 31 March 2009
Exposure Draft on Relationships with the State (Proposed amendments to IAS 24) CL_13Mar2009.pdf 13 March 2009
Exposure Draft on Post-implementation Revisions to IFRIC Interpretations (Proposed amendments to IFRIC 9 and IFRIC 16) CL_2Mar2009.pdf 2 March 2009
Exposure Draft on Discontinued Operations (Proposed amendments to IFRS 5) CL_IFRS5_23Jan2009.pdf 23 January 2009
Exposure Draft on Additional Exemptions for First-time Adopters (Proposed amendments to IFRS 1) CL_IFRS1_23Jan2009.pdf 23 January 2009
Exposure Draft on Embedded Derivatives (Proposed amendments to IFRIC 9 and IAS 39) CL_21Jan2009.pdf 21 January 2009
Exposure Draft on Investments in Debt Instruments (Proposed amendments to IFRS 7) CL_15Jan2009.pdf 15 January 2009
2008
Exposure Draft on Improving Disclosures about Financial Instruments (proposed amendments to IFRS 7) CL_15Dec2008.pdf 15 December 2008
Exposure Draft on Simplifying Earnings per Share CL_10Dec2008.pdf 10 December 2008
Exposure Draft on Proposed Improvements to IFRSs CL_7Nov2008.pdf 7 November 2008
Exposure Draft: An Improved Conceptual Framework for Financial Reporting CL_29Sept2008.pdf 29 September 2008
Exposure Draft on Group Cash-settled Share-based Payment Transactions (Proposed amendments to IFRS 2 and IFRIC 11) CL_IFRS2_18Feb2008.pdf 18 February 2008
Exposure Draft on Cost of an investment in a subsidiary, jointly controlled entities or associates (Proposed amendments to IFRS 1 and IAS 27) CL_IFRS1_18Feb2008.pdf 18 February 2008

ED 9 Joint Arrangements

a) Exposure Draft: Joint Arrangements

b) Draft Illustrative Examples

c) Basis for Conclusions

CL_ED9_11Jan2008.pdf 11 January 2008
Exposure Draft on Qualifying for Hedge Accounting(Proposed amendments to IAS 39) CL_IAS39_11Jan2008.pdf 11 January 2008
Exposure Draft on Proposed Improvements to IFRS CL_Proposed Imp_11Jan2008.pdf 11 January 2008
2007

Exposure Draft on International Financial Reporting Standard for Small and Medium-sized Entities

a) Exposure Draft: IFRS for SME

b) Basis of Conclusions

c) Draft Implementation Guidance

CL_16Oct2007.pdf 1 October 2007
Exposure Draft on Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards CL_27Apr2007.pdf 27 April 2007
Exposure Draft on Proposed Amendments to IAS 24 Related Party Disclosures CL_25May2007.pdf 25 May 2007
2006
Exposure Draft on Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements - Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation CL_23Oct2006.pdf 23 October 2006
Exposure Draft on Proposed Amendments to IAS 23 Borrowing Costs CL_29Sep2006.pdf 29 September 2006
Exposure Draft on Proposed Amendments to IAS 1 Presentation of Financial Statements – A Revised Presentation CL_17Jul2006.pdf 17 July 2006
Exposure Draft on Proposed Amendments to IFRS 2 Share-based Payment - Vesting Conditions and Cancellations CL_19May2006.pdf 2 June 2006
Exposure Draft on Operating Segments CL_19May2006.pdf 19 May 2006
2005
Exposure Draft on Proposed Amendments to IFRS 3 - Business Combinations CL_IFRS 3_27Oct2005.pdf 28 October 2005
Exposure Draft on Proposed Amendments to - IAS 27Consolidated and Separate Financial Statements CL_IAS 27_27Oct2005.pdf 28 October 2005
Exposure Draft on Proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits CL_IAS 37_27Oct2005.pdf 28 October 2005
2004
Exposure Draft on Financial Instruments : Disclosure CL_22Oct2004.pdf 22 September 2004
Exposure Draft on Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Cash Flow Hedge Accounting of Forecast Intragroup Transactions CL_CashFlowHedge_8Oct2004.pdf 8 October 2004
Exposure Draft on Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Financial Guarantee Contracts and Credit Insurance CL_FinancialGuarantee_8Oct2004.pdf 8 October 2004
Exposure Draft on Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Transition and Initial Recognition of Financial Assets and Financial Liabilities CL_Transition_8Oct2004.pdf 8 October 2004