The table below includes exposure drafts and other proposals from the IFRS Foundation and the IASB (including IFRIC), in connection with active projects over the last 12 months. 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 or directly on the IASB’s website.
Proposals are listed with the following abbreviations: ED - Exposure Draft; DP - Discussion Paper; PV - Preliminary View; DI - Draft Interpretation..
Ernst & Young refers to the global organization of member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.