Please refer to the IASB website at www.ifrs.org for respective IASB documents.
Documents
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MASB’s submissions to IASB
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Date
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Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity
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CL_7Jan2019 |
7 January 2019 |
Discussion Paper DP/2017/1 Disclosure Initiative – Principles of Disclosure
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CL_2Oct2017 |
2 October 2017 |
Discussion Paper on The Financial Effects of Rate Regulation
|
CL_19Jan2015 |
19 January 2015 |
Discussion Paper on Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging
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CL_17Oct2014 |
17 October 2014 |
Discussion Paper on A Review of the Conceptual Framework for Financial Reporting
|
CL_14Jan2014 |
14 January 2014 |
Discussion Paper on Extractive Activities
a) Discussion Paper on Extractive Activities
b) Snapshot
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CL_30Jul2010.pdf
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30 July 2010
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Discussion Paper on Credit Risk in Liability Measurement
a) Discussion Paper on Credit Risk in Liability Measurement
b) Staff paper accompanying Discussion Paper
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CL_1Sept2009.pdf
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1 September 2009
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Discussion Paper on Leases Preliminary Views
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CL_17Jul2009.pdf
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17 July 2009
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Discussion Paper on Preliminary Views on Revenue Recognition in Contracts with Customers
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CL_26Jun2009.pdf
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26 June 2009
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Discussion Paper on Preliminary Views on Financial Statement Presentation
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CL_20April2009.pdf
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20 April 2009
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Discussion Paper on Preliminary Views On An Improved Conceptual Framework for Financial Reporting: The Reporting Entity
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CL_29Sept2008.pdf
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29 September 2008
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Discussion Paper on Preliminary Views on Amendments to IAS 19 Employee Benefits
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CL_26Sept2008.pdf
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26 September 2008
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Discussion Paper on Reducing Complexity in Reporting Financial Instruments
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CL_19Sept2008.pdf
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19 September 2008
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Discussion Paper on Financial Instruments with Characteristics of Equity
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CL_5Sept2008.pdf
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5 September 2008
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Discussion Paper on Preliminary View on Insurance Contracts
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CL_14Nov2007.pdf
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16 November 2007
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Discussion Paper on Fair Value Measurements (Part1) and (Part 2)
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CL_23May2007.pdf
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2 April 2007
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Discussion Paper on Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information
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CL_3Nov2006.pdf
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3 November 2006
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Discussion Paper on Measurement Bases for Financial Accounting - Measurement on Initial Recognition
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CL_19May2006.pdf
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19 May 2006
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Discussion Paper on Management Commentary
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CL_28Apr2006.pdf
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28 April 2006
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Discussion Paper on Preliminary Views on Accounting Standards for Small and Medium-sized Entities
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CL_6Sept2004.pdf
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24 September 2004
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