Welcome to MASB

Draft Pronouncements Open for Comments

IASB Exposure Draft ED/2018/1 Accounting Policy Changes (Proposed amendments to IAS 8)
IASB Exposure Draft ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8).
IASB Exposure Draft ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)
IASB Exposure Draft ED/2017/4 Property, Plant and Equipment – Proceeds before Intended Use (Proposed amendments to IAS 16).
Exposure Draft ED/2017/3 Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)
Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
IASB Discussion Paper DP/2017/1 Disclosure Initiative – Principles of Disclosure
Exposure Draft ED/2017/1 Annual Improvements to IFRS Standards 2015–2017 Cycle
ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)
ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed amendments to IFRS 4)
Exposure Draft ED/2015/10 Annual Improvements to IFRSs 2014–2016 Cycle
Exposure Draft ED/2015/9 Transfers of Investment Property (Proposed amendment to IAS 40)
Exposure Draft ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements
Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration
Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments