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IFRS proposals and developments | Exposure drafts and comment letters | Ernst & Young - Ernst & Young - Global

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Exposure drafts and comment letters

The table below includes exposure drafts and other proposals from the IASB, IFRIC, and other standard setters in connection with active projects. Ernst & Young's comment letter is provided, when one has been filed. A complete, searchable archive of exposure drafts and final statements is available in GAAIT.

Proposals are listed with the following abbreviations:
ED - Exposure Draft; DP - Discussion Paper; PV - Preliminary View; DI - Draft Interpretation.

Topic Relates to Proposal Comments Deadline
Agenda Consultation Agenda Consultation 2011 (July 2011)
Download (pdf, 308kb)
Download
(pdf, 308kb)
11211030 Nov 2011
Agenda Consultation Agenda Consultation 2011 (July 2011)
Download(pdf, 397kb)
Download
(pdf, 397kb)
11211030 Nov 2011
Annual improvements Improvements to IFRSs(ED) (July 2011)
Download (pdf, 479kb)
Download
(pdf, 524.53kb)
11211021 Oct 2011
Balance Sheet Offsetting Financial Assets and Financial Liabilities (April 2011)
Download (pdf, 679kb)
Download
(pdf, 168kb)
11211028 Apr 2011
Consolidated Financial Statements IFRS 10 Proposal: Transition Guidance, proposed amendments to IFRS 10 (December 2011)
Download (pdf, 174.45kb)
Download
(pdf, 146kb)
11211021 March 2012
Extractive activities   Stripping Costs in the Production Phase of a Surface Mine(DI) (Aug 2010)
Download (pdf, 456kb)
Download
(pdf, 181kb)
10113030 Nov 2010
Extractive activities   Extractive activities (DP) (April 2010)
Download (pdf, 1.3m)
Download
(pdf, 136kb)
10073030 July 2010
Fair value   Measurement uncertainty analysis disclosure for fair value measurements (ED) (July 2010)
Download (pdf, 182kb)
Download
(pdf, 145kb)
1009077 Sept 2010
Financial Instruments Hedge accounting
Download(pdf, 367kb)
Download
(pdf, 367kb)
11211030 Nov 2011
Financial instruments IFRS 9 Mandatory Effective Date of IFRS 9 (ED) (Aug 2011)
Download (pdf, 354kb)
Download (pdf, 631.82kb) 11102121 Oct 2011
Financial instruments IAS 39
IFRS 9
Hedge accounting (ED) (Dec 2010)
Download (pdf, 399kb)
Basis for conclusion (pdf, 426k)
  1103099 March 2011
Financial instruments IAS 39 Financial Instruments: Amortised Cost and Impairment (ED) (Nov 2009)
Download (pdf, 288kb)
Supplement to ED (pdf, 231kb)
Download (pdf, 166kb)
Follow up comment letter
10063030 June 2010
Financial statement presentation Preliminary Views on Financial Statement Presentation (PV) (October 2008)
Download (pdf, 1.7mb)
Download
(pdf, 156kb)
09041414 Apr 2009
Government Loans IFRS 1 Government Loans, proposed amendements to IFRS 1 (ED 2011 5)
Download (pdf, 94kb)
Download
(pdf, 80kb)
1121105 Jan 2012
Insurance contracts Insurance Contracts (ED) (July 2010)
Download (pdf, 4140kb)
Download
(pdf, 143kb)
10301130 Nov 2010
Investment entities Investment Entities (ED) (Aug. 2011)
Download (pdf, 341kb)
Follow up comment letter (pdf, 698kb) 1121105 Jan 2012
Leases IAS 17 Leases (ED) (Aug 2010)
Download (pdf, 330kb)
Download
(pdf, 110kb)
10121515 Dec 2010
Revenue Recognition

Revenue from Contracts with Customers (ED) (November 2011)
Download (pdf, 470kb)
Illustrative Examples (pdf, 470kb)
Basis for Conclusions (pdf, 277kb)
Comment Letter (pdf, 853kb)

  11211013 March 2012
Taxonomy IFRS Taxonomy 2012 (Accompanying documentation to the proposed IFRS Taxonomy 2012) (January 2012) Download (pdf, 256kb)  17 March 2012
Taxonomy IFRS Taxonomy Illustrated (ED) (January 2011)
Download (pdf, 2.7MB)
  11031818 March 2011

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