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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 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