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IASB Request for Information and Other Draft Pronouncements

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

Documents

MASB’s submissions to IASB

Date

Request for Information: Post-implementation Review – IFRS 13 Fair Value Measurement  CL_18September2017 18 September 2017
Exposure Draft Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation Constitution CL_12August2016 12 August 2016
Request for Views – 2015 Agenda Consultation CL_30 December 2015 30 December 2015
IFRS Foundation Trustees’ Request for Views – Review of Structure and Effectiveness : Issues for the Review CL_23 November 2015 23 November 2015

IASB Request for Information: Post-implementation Review: IFRS 3 Business Combinations 

CL_30May2014.pdf

30 May 2014

IASB Request for Information: Rate Regulation 

CL_10June2013.pdf

10 June 2013

IFRS Foundation: Proposal to Establish an Accounting Standards Advisory Forum

CL_21Dec2012.pdf

21 December 2012

IASB Request for Information: Post-implementation Review: IFRS 8 Operating Segments

CL_16Nov2012.pdf

16 November 2012

IASB Request for Information: Comprehensive Review of IFRS for SMEs

CL_14Nov2012.pdf

14 November 2012

IFRS Foundation: Drafting Review of IFRS Foundation Constitution

CL_23Oct2012.pdf

23 October 2012

IFRS Foundation: IASB and IFRS Interpretations Committee Due Process Handbook

CL_5Sep2012.pdf

5 September 2012

SMEIG Draft Q&A:

IFRS for SMEs Section 11, Issue 1 – Fallback to IFRS 9 Financial Instruments

IFRS for SMEs Section 30, Issue 1 – Recycling of cumulative exchange differences on disposal of a subsidiary

CL_31Jan2012.pdf

31 January 2012

IASB Agenda Consultation 2011

CL_30Nov2011.pdf

30 November 2011

SMEIG Draft Q&A:

IFRS for SMEs Section 1, Issue 2 - Captive insurance subsidiaries

IFRS for SMEs Section 1, Issue 3 - Interpretation of ‘traded in a public market’

IFRS for SMEs Section 1, Issue 4 - Investment funds with only a few participants

CL_15June2011.pdf

15 June 2011

IFRS for SMEs, SMEIG Draft Q&A, Section 1, Issue 1

CL_4April2011.pdf

4 April 2011

IFRS Foundation: Status of Trustees’ Strategy Review

CL_24Feb2011.pdf

24 Feb 2011

Request for views on Effective Dates and Transition Methods

CL_31Jan2011.pdf

31 Jan 2011

IFRS Foundation: The Annual Improvement Process: Proposals to Amend the Due Process Handbook for the IASB

CL_4Nov2010.pdf

30 November 2010

IASB Request for Information ('Expected Loss Model')

Impairment of Financial Assets: Expected Cash Flow Approach

CL_1Sept2009.pdf

1 September 2009

IASC Foundation Review of the Constitution Identifying issues for Part 2 of the Review

CL_31Mar2009.pdf

31 March 2009

IASC Foundation Review of the Constitution – Public Accountability and the Composition of the IASB – proposal for change

CL_19Sept2008.pdf

19 September 2008

IASB's request for views on FASB Proposal to Improve Guidance on Fair Value Measurements and Impairments.

N/A

N/A

Field Testing of ED on IFRS for SMEs

N/A

N/A