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IASB Discussion Paper

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

Documents

MASB’s submissions to IASB

Date

Discussion Paper DP/2017/1 Disclosure Initiative – Principles of Disclosure

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

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

CL_30Jul2010.pdf

30 July 2010

Discussion Paper on Credit Risk in Liability Measurement

a) Discussion Paper on Credit Risk in Liability Measurement

b) Staff paper accompanying Discussion Paper

CL_1Sept2009.pdf

1 September 2009

Discussion Paper on Leases Preliminary Views

CL_17Jul2009.pdf

17 July 2009

Discussion Paper on Preliminary Views on Revenue Recognition in Contracts with Customers

CL_26Jun2009.pdf

26 June 2009

Discussion Paper on Preliminary Views on Financial Statement Presentation

CL_20April2009.pdf

20 April 2009

Discussion Paper on Preliminary Views On An Improved Conceptual Framework for Financial Reporting: The Reporting Entity

CL­­­_­29Sept2008.pdf

29 September 2008

Discussion Paper on Preliminary Views on Amendments to IAS 19 Employee Benefits

CL_26Sept2008.pdf

26 September 2008

Discussion Paper on Reducing Complexity in Reporting Financial Instruments

CL_19Sept2008.pdf

19 September 2008

Discussion Paper on Financial Instruments with Characteristics of Equity

CL_5Sept2008.pdf

5 September 2008

Discussion Paper on Preliminary View on Insurance Contracts

CL­_14Nov2007.pdf

16 November 2007

Discussion Paper on Fair Value Measurements (Part1) and (Part 2)

CL­_23May2007.pdf

2 April 2007

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

CL_3Nov2006.pdf

3 November 2006

Discussion Paper on Measurement Bases for Financial Accounting - Measurement on Initial Recognition

CL_19May2006.pdf

19 May 2006

Discussion Paper on Management Commentary

CL_28Apr2006.pdf

28 April 2006

Discussion Paper on Preliminary Views on Accounting Standards for Small and Medium-sized Entities

CL_6Sept2004.pdf

24 September 2004