Archives

Archives - Exposure Drafts & Submissions

Accounting - private sector	Comment  Date	Exposure Draft No
ED 300 - Draft Q&As ,IFRS for SMEs, section 1, Use of IFRS for SMEs in Parents Separate Financial Statements Cover page Draft Questions and Answers 2011/1 Press release SAICA Submission	17 March 2011	ED 300
ED 293 - Severe Hyperinflation - Proposed Amendments to IFRS 1 Cover page Exposure draft Press release  SAICA Submission	29 October 2010	ED 293
ED 292 - Deferred Tax: Recovery of Underlying Assets Cover page Exposure draft Press release  SAICA submission	8 October 2010	ED 292
ED 291 – The annual improvements process: Proposals to amend the Due Process Handbook for the IASB Cover page Exposure draft Press release  SAICA submission	30 November 2010	ED 291
ED 290 – Removal of Fixed Dates for First-time Adopters (Proposed amendments to IFRS 1) Cover page Exposure draft Press release  SAICA Submission	22 September 2010	ED 290
ED 287 - Draft Guide on Financial Reporting by Shareblock Companies Exposure Draft	11 October 2010	ED 287
ED 283 - Measurement Uncertainty Analysis Disclosure for Fair Value Measurements - Limited re-exposure of proposed disclosure Cover Page Exposure Draft Press release SAICA submission	7 September 2010	ED 283
ED 282 - Presentation of Items of Other Comprehensive Income (Proposed Amendments to IAS 1) Cover Page Exposure Draft Snapshot Press release SAICA Submission	August 2010	ED 282
ED 281 - Fair Value Option for Financial Liabilities Cover Page Exposure Draft Snapshot Press release  SAICA Submission	15 June 2010	ED 281
ED 280 - Defined Benefit Plans - Proposed amendments to IAS 19 Cover Page Exposure Draft Snapshot Press release SAICA submission	6 August 2010	ED 280
ED 276 – Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (proposed amendment to IFRS 1) Cover Page Exposure Draft Press Release SAICA Submission	29 December 2009	ED 276
ED 275 – Financial Reporting Framework for Non-Public Entities Cover Page Exposure Draft	28 February 2010	ED 275
ED 273 - Part 2 of the Constitution Review Proposals for Enhanced Public Accountability Cover page Exposure draft  Press Release SAICA Submission	30 October 2009	ED 273
ED 272 - Improvements to IFRSs - Proposed amendments to IFRSs Cover page Press release SAICA submission	23 October 2009	ED 272
ED 271 - Discount Rates for Employee Benefits: Proposed Amendments to IAS 19 Cover page Exposure draft Project Briefing Press release SAICA Submission	18 September 2009	ED 271
ED 270 -  IFRIC D25 - Extinguishing financial liabilities with equity instruments Cover page Exposure draft Press release SAICA Submission	11 September 2009	ED 270
ED 269 - Classification of Rights Issues - Proposed amendments to IAS 32 Cover page Exposure draft Press release SAICA submission	24 August 2009	ED 269
ED 267 - Financial instruments - Classification and Measurement Cover Page Exposure Draft Draft amendments to other IFRSs and guidance Basis for Conclusions Snapshot Press release SAICA Submission	14 August 2009	ED 267
ED 266 – Request for Information (Expected Loss Model) – Impairment of Financial Assets: Expected Cash Flow Approach Exposure Draft Cover Page Press release	1 August 2009	ED 266
ED 265 - Proposed Circular on Headline Earnings Cover page (205KB)	27 July 2009	ED 265
ED 264 – Management Commentary Cover page (22KB) Exposure draft (100Kb PDF) Press release SAICA submission	1 March 2010	ED 264
ED 263 - Credit Risk Liability Measurement Cover page (23KB) Exposure draft (112KB) Staff paper Press release SAICA Submission	3 August 2009	ED 263
ED 262 - Fair Value Measurement Cover page (22KB) Exposure draft (342KB) Basis for Conclusions Illustrative Examples Snapshot Press Release Webcast SAICA Submission	28 August 2009	ED 262
ED 261 - Prepayments of a Minimum Funding Requirement – Proposed amendments to IFRIC 14 Cover page (30KB) Exposure draft (143KB) Press release SAICA Submission	26 June 2009	ED 261
ED 259 - Derecognition - Proposed amendments to IAS 39 and IFRS 7 Cover page (12KB) Exposure draft (615KB) Snapshot Press Release SAICA Submission	26 June 2009	ED 259
ED 258 - Discussion Paper - Leases - Preliminary Views Cover page (92KB) Exposure Draft (600KB) Snapshot - Leases - Preliminary Views Press Release SAICA Submission	17 June 2009	ED 258
ED 256 - Post-implementation revisions to IFRIC Interpretations, Proposed Amendments to IFRIC 9 and IFRIC 16 (IASB Comment deadline 2 March 2009) Cover page (12Kb PDF) Exposure Draft (140Kb PDF) Press Release  SAICA Submission (30Kb PDF)	20 February 2009	ED 256
ED 255 - Investments in Debt Instruments -Proposed Amendments to IFRS 7 Cover page (12Kb PDF) Exposure Draft (329Kb PDF) Press Release SAICA Submission	12 January 2009	ED 255
ED 254 - Embedded Derivatives - Proposed Amendments to IFRIC 9 and IAS 39 Cover page (12Kb PDF) Exposure Draft (356Kb PDF) Press Release SAICA Submission	16 January 2009	ED 254
ED 253 - Discussion Paper - Preliminary Views on Revenue Recognition in Contracts with Customers Cover page (12Kb PDF) Exposure Draft (813Kb PDF) Snapshot - Preliminary Views on Revenue Recognition in Contracts with Customers Press Release SAICA Submission (80KB)	22 May 2009	ED 253
ED 252 - ED 10 Consolidated Financial Statements Cover page (12Kb PDF) Exposure Draft (356Kb PDF) Basis for Conclusions Consolidated Financial Statements(359Kb PDF) DRAFT ILLUSTRATIVE EXAMPLES - ED 10 Consolidated Financial Statements (411Kb PDF) Press Release SAICA Submission	19 February 2009	ED 252
ED 251 - Relationships with the State Proposed amendments to IAS 24 Cover page (12Kb PDF) Exposure Draft (404Kb PDF) Press Release SAICA Submission	13 February 2009	ED 251
ED 250 - Review of the Constitution - Identifying issues for Part 2 of the Review Cover page (67Kb PDF) Exposure Draft (864Kb PDF) Press Release SAICA Submission	27 February 2009	ED 250
ED 246 - Additional Exemptions for First-time Adopters, Proposed amendments to IFRS 1 (IASB Comment deadline 23 January 2009) Cover page (12Kb PDF) Exposure Draft (435Kb PDF) Press Release SAICA Submission	19 December 2008	ED 246
ED 244 - Improvements to International Financial Reporting Standards (IFRSs) (IASB Comment date 7 November 2008) Cover page (13Kb PDF) Exposure Draft (500Kb PDF) Press Release SAICA Submission	17 October 2008	ED 244
ED 242 - Review of the Constitution: Public Accountability and the Composition of the IASB Proposals for Change Cover page (15Kb PDF) Constitution (476Kb PDF) Press Release SAICA Submission	29 August 2008	ED 242
Exposure Draft 240 - An Improved Conceptual Framework for Financial Reporting: Chapter 1 - The Objective of Financial Reporting Chapter 2 - Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information. Issued June 2008 (IASB Comment Date 29 September 2008) Cover page (21Kb PDF) Exposure Draft (634Kb PDF) Press Release SAICA Submission	1 September 2008	ED 240
ED 238 - Discussion Paper: Preliminary Views on amendments to IAS 19 - Employee Benefits. Issued March 2008 Cover page (21Kb PDF) Exposure Draft (715Kb PDF) Press Release SAICA Submission	29 August 2008	ED 238
ED 232 - Amendments to IFRS 2 - Share Based Payment and IFRIC 11 - IFRS 2 - Group and Treasury Share Transactions: Group Cash-settled Share-based payment Transactions (IASB Comment deadline 17 March 2008) Cover page (24Kb PDF) Exposure Draft ED 232 - Amendments to IFRS 2 (324Kb PDF) Press Release SAICA Submission	25 February 2008	ED 232
ED 231 - Amendments to IFRS 1 - First-time Adoption of International Financial Reporting Standards and IAS 27 - Consolidated and Separate Financial Statements: Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate Cover page (25KB) Exposure Draft ED 231 - Amendments to IFRS 1 (72KB)	5 February 2008	ED 231
ED 230 - Improvements to International Financial Reporting Standards (IASB Comment deadline 11 January 2008) Cover page (23KB) Exposure Draft ED 230 - Improvements Project (856KB)	1 January 2008	ED 230
ED 229 - ED 9 Joint Arrangements Cover page (26Kb PDF) Exposure Draft: ED 9 - Joint Arrangements (424Kb PDF) Exposure Draft: ED 9 - Basic on Conclusion (304Kb PDF) Exposure Draft: ED 9 - Illustrative Examples (301Kb PDF) SAICA Submission	1 December 2007	ED 229
ED 224 Cover page - Discussion Paper: Preliminary Views on the Insurance Contracts ED 224 DP: Preliminary Views on the Insurance Contracts - Part 1: Invitation to Comment and Main Text ED 224 DP: Preliminary Views on the Insurance Contracts - Part 2: Appendices Cover page (21Kb PDF) Exposure Draft Part 1 (874Kb PDF) Exposure Draft Part 2 (567Kb PDF) SAICA Submission 1 SAICA Submission 2 SAICA Submission 3 SAICA Submission 4	26 October 2007	ED 224
ED 227 - IFRIC Draft Interpretation D22 - Hedges of a Net Investment in a Foreign Operation Cover page (24KB) Exposure Draft (252KB)	21 September 2007	ED 227
ED 226 - IFRIC Draft Interpretation D21 - Real Estate Sales Cover page (24KB) Exposure Draft (196KB)		ED 226
ED 225 - Financial Reporting for Small and Medium-sized Entities (SMEs) - Proposed Process Exposure Draft (96KB)	15 June 2007	ED 225
ED 223 - Amendments to IAS 24 Related Party Disclosures: State-controlled Entities and the Definition of a Related Party Cover page (16Kb PDF) Exposure Draft (534Kb PDF) SAICA Submission	4 May 2007	ED 223
ED 222 - International Financial Reporting Standards for Small and Medium-sized Entities (IFRS and SMEs) Cover page (11.5KB) Exposure Draft (897KB) Basis for Conclusions SMEs (448 KB) Implementation guidance - illustrative financial statements (472 KB). A Staff Overview: IFRS for Small and Medium-sized Entities (274 KB)	1 September 2007	ED 222
ED 221 - Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards: Cost of an Investment in a Subsidiary - [Issued January 2007] Cover page (12KB) Exposure Draft (36KB)	5 April 2007	ED 221
ED 219 - ED 219 - Proposed Discussion Paper Fair Value Measurements: Part 1: Invitation to comment and relevant IFRS Guidance and Part 2: SFAS 157 Fair Value Measurements Cover page (15Kb PDF) Exposure Draft Part 1 (2MB PDF) Exposure Draft Part 2 (2MB PDF) SAICA Submission	13 April 2007	ED 219
ED 216 - Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information Cover page (12KB) Exposure Draft (586KB) SAICA Submissions	13 October 2006	ED 216
ED 207 - Measurement Bases For Financial Accounting - Measurement On Initial Recognition Cover page (12KB) Exposure Draft: Extended version (1.61MB) Exposure Draft: Condensed version (799KB) SAICA Submissions	28 April 2006	ED 207
ED 206 - Management Commentary Exposure Draft (864KB) SAICA Submissions	4 April 2006	ED 206
ED 204 - Amendments to IAS 37(AC 130) Provisions, Contingent Liabilities and Contingent Assets and IAS 19(AC 116) Employee Benefits Cover page (12KB) Exposure Draft (739KB) Project Summary of proposed amendments to IAS 37 and IAS 19 (403KB) SAICA Submissions	7 October 2005	ED 204
ED 181  Preliminary views on accounting standards for Small and Medium - sized Entities Cover page (12KB) Exposure Draft (374KB)	June 2004	ED 181
ED 163 Framework for the Preparation and Presentation of Limited Purpose Financial Statements Exposure Draft (68KB)	31 October 2003	*ED 163
ED 139 Reporting Accountant's report on the report of historical financial information to be included in a prospectus or JSE circular Download Adobe Acrobat file (65KB)	31 August 2000	ED 139