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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

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.

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Field Testing of ED on IFRS for SMEs

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