• FRP X - Substantively Enacted Tax Rates and Tax Laws under IFRS and IFRS for SMEs 

20 June 2016

• Proposed Financial Reporting Pronouncement on Accounting for Black Economic Empowerment (BEE) Transactions under IFRS;

30 June 2016

• Proposed Financial Reporting Pronouncement on Accounting for Black Economic Empowerment (BEE) Transactions under IFRS For SMEs;

30 June 2016

• Proposed Financial Reporting Pronouncement on The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction under IFRS in the South African Pension Fund Environment

30 June 2016

• Proposed Financial Reporting Pronouncement on Summarised Financial Statements;  
• Proposed FRP X - Substantively Enacted Tax Rates and Tax Laws under IFRS and IFRS for SMEs;
• Proposed Financial Reporting Pronouncement on Accounting for Black Economic Empowerment (BEE) Transactions under IFRS;
• Proposed Financial Reporting Pronouncement on Accounting for Black Economic Empowerment (BEE) Transactions under IFRS For SMEs;
• Proposed Financial Reporting Pronouncement on The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction under IFRS in the South African Pension Fund Environment
• Discussion Paper 1/2017: FRP 6 Reduced Disclosure Framework

Accounting - private sector

Comment  Date

Exposure Draft No

• ED 402 – Proposed Circular X/2019 – Headline Earnings  Proposed circular

5 December 2019

N/A

• ED 400 – DRAFT SMEIG Q&A 35.1 – IFRS for SMES® Standard : Section 35 – Transition to the IFRS for SMES, ISSUE 1 – Application of the Undue Cost or Effort Exemption for Investment Property on Transition to the IFRS for SMEs Standard Cover Page Exposure Draft Submission

29 November 2019

7 October 2019

• ED 393 – Interest Rate Benchmark Reform: Proposed Amendments to IFRS 9 and IAS 39 Cover Page Exposure Draft Submission

24 May 2019

17 June 2019

• ED 389 – Recognition of Lease Income and Expense on a Basis Other Than the Straight–Line Basis Under IFRS 16 – Leases Exposure Draft

1 November 2018

N/A

• ED 383 –  Exposure Draft of a Proposed Circular X/2018 – Headline Earnings Exposure Draft

5 March 2018

N/A

• ED 382  – Definition of Material: Proposed Amendments to IAS 1 and IAS 8 Cover page Exposure Draft SAICA Submission

17 November 2017

15 January 2018

• ED 381 – Accounting Policies and Accounting Estimates: Proposed Amendments to IAS 8 Cover page Exposure Draft  SAICA Submission

17 November 2017

15 January 2018

• ED 365 – IFRS Practice Statement: Application of Materiality to Financial Statements Cover page Exposure Draft Press release Snapshot  SAICA submission

• ED 358 – Request for Views – Trustees’ Review of Structure and Effectiveness: Issues for the Review Cover page Exposure Draft Press release SAICA Submission

30 November 2015

• ED 357 – Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan: Proposed Amendments to IAS 19 and IFRIC 14 Cover page Exposure Draft Press release SAICA Submission

19 October 2015

• ED 356 – Updating References to the Conceptual Framework: Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC–27 and SIC–32 Cover page Exposure Draft

26 October 2015

• ED 355 – Conceptual Framework for Financial Reporting Cover page Exposure draft Basis for Conclusions Press release Snapshot SAICA Submission

26 October 2015

• ED 334 – Insurance Contracts Cover page  Exposure Draft  Basis of Conclusion  Illustrative Examples  Snapshot  Press Release  Webcast  SAICA Submission SAICA LTIPG Submission 2013 SAICA STIPG Submission 2013 SAICA MSPG Submission 2013

25 October 2013

• ED 236 Cover Page DP Financial Instruments with Characteristics of Equity Cover page (21Kb PDF) Exposure Draft (458Kb PDF) Press Release SAICA Submission

5 August 2008

• FASB Preliminary Views: Financial Instruments with Characteristics of Equity Exposure Draft (393Kb PDF)

• ED 374 -  Circular x/2017 - Determining Revenue/Purchases as a Result of Financing Components Exposure Draft

• ED 368 – Applying IFRS 9 – Financial Instruments with IFRS 4 – Insurance Contracts: Proposed Amendments to IFRS 4 Cover page Exposure Draft Press release SAICA Submission

• ED 367 –  Annual Improvements to IFRSs 2014 – 2016 Cycle Cover page Exposure Draft Press release SAICA Submission

• ED 366 – Transfers of Investment Property: Proposed Amendment to IAS 40 Cover page Exposure Draft Press release SAICA Submission

• ED 364 – Draft IFRIC Interpretation – Foreign Currency Transactions and Advance Consideration Cover page Exposure Draft Press release SAICA Submission

• ED 363 – Draft IFRIC Interpretation – Uncertainty over Income Tax Treatments Cover page  Exposure Draft Press release SAICA Submission

• ED 362 – Request for Views: 2015 Agenda Consultation Cover page Exposure Draft  SAICA Submission

• ED 361 – Effective Date of Amendments to IFRS 10 – Consolidated Financial Statements and IAS 28 – Investments in Associates and Joint Ventures Cover page Exposure Draft Press release  SAICA Submission

• ED 360 – Clarifications to IFRS 15 – Revenue from Contracts with Customers Cover page Exposure Draft Press release SAICA Submission

• ED 359 – Proposed Circular x/2015 – Headline Earnings Exposure Draft

• ED 353 – Effective Date of IFRS 15 : Proposed Amendments to IFRS 15 – Revenue from Contracts with Customers Cover page Exposure Draft Press Release SAICA Submission

• ED 350 – Disclosure Initiative : Proposed Amendments to IAS 7 – Statement of Cash Flows Cover page Exposure Draft Press Release SAICA Submission

• ED 349 – Classification and Measurement of Share-based Payment Transactions: Proposed Amendments to IFRS 2 – Share-based Payment Cover page Exposure Draft Press Release SAICA Submission

• ED 345 – Recognition of Deferred Tax Assets for Unrealised Losses: Proposed Amendments to IAS 12 – Income Taxes Cover page Exposure Draft  Press Release  SAICA Submission

• ED 343 – Investment Entities: Applying the Consolidation Exception – Proposed Amendments to IFRS 10 – Consolidated Financial Statements and IAS 28 – Investments in Associates and Joint Ventures     Cover page Exposure Draft  Press Release SAICA Submission

• ED 341 – Disclosure Initiative : Proposed Amendments to IAS 1 – Presentation of Financial Statements  Cover page Exposure Draft  Press Release SAICA Submission

• ED 340 – Request for Information – Post-implementation review : IFRS 3 – Business Combinations Cover page Exposure Draft  Press Release SAICA Submission

• ED 339 – Annual Improvements to IFRSs 2012 – 2014 Cycle Cover page Exposure Draft  Press Release SAICA Submission

• ED 338 – Equity Method: Separate Financial Statements – Proposed Amendments to IAS 27 Cover page  Exposure Draft SAICA Submission

• ED 337 – IFRS for SMEs – Proposed Amendments to the International Financial Reporting Standard for Small And Medium-sized Entities Cover page  Exposure Draft  Press Release Snapshot  Basis for Conclusions  SAICA Submission

• ED 336 – Discussion Paper on A Review of the Conceptual Framework for Financial Reporting Cover page Exposure Draft Press Release Snapshot SAICA Submission

• ED 335 – Agriculture: Bearer Plants Cover page  Exposure Draft  Press Release  SAICA Submission

• ED 333 – Proposed Circular X/2013: Headline earnings Exposure Draft 

• ED 332 – Leases Cover page  Exposure Draft  Basis of Conclusion  Illustrative Examples  Snapshot  Press Release  Webcast  SAICA Submission

• ED 331 – Regulatory Deferral Accounts Cover page  Exposure Draft  Press Release  Snapshot  SAICA Submission 

• ED 330 – Request for information on Rate Regulation Cover page  Exposure Draft  Press Release  SAICA Submission

• ED 329 – Defined Benefit Plans: Employee Contributions – Proposed Amendments To IAS 19 – Employee Benefits Cover page  Exposure Draft  Press Release   SAICA Submission

• ED 328 – Financial Instruments: Expected Credit Losses Cover page  Exposure Draft  Snapshot  Press Release  SAICA Submission

• ED 327 – Novation of Derivatives and continuation of hedge accounting - Proposed amendments to IAS 39 - Financial Instruments: Recognition and Measurement and IFRS 9 - Financial Instruments Cover page  Exposure Draft  Press Release  SAICA Submission 

• ED 326 – Recoverable Amount Disclosures for Non-Financial Assets - Proposed Amendments to IAS 36 – Impairment of Assets Cover page  Exposure Draft  Press Release  SAICA Submission 

• ED 325 – Acquisition of an Interest in a Joint Operation - Proposed Amendments To IFRS 11 - Joint Arrangements Cover page  Exposure Draft  Press Release  SAICA Submission 

• ED 323 – Classification of Acceptable Methods – Proposed Amendments to IAS 16 - Property, Plant and Equipment & IAS 38 - Intangible Assets Cover page  Exposure Draft  SAICA Submission  

• ED 322 – Classification and Measurement: Limited Amendments to IFRS 9 – Financial Instruments - Proposed amendments to IFRS 9 (2010) Cover page  Exposure Draft  Press release   SAICA Submission  

• ED 321 – Equity Method: Share of Other Net Asset Changes: Proposed amendments to IAS 28 – Investment in Associates and Joint Ventures Cover page  Exposure Draft  Press release   SAICA Submission  

• ED 320 – Annual Improvements to IFRSs 2011 – 2013 Cycle Cover page  Exposure Draft  Press release   SAICA Submission  

• ED 319 – Proposal to Establish an Accounting Standards Advisory Forum Cover page  Exposure Draft  Press release   SAICA Submission  

• ED 318 – Drafting Review - Revisions to the IFRS Foundation Constitution Cover page  Exposure Draft  Press release   SAICA Submission  

• ED 317 – Post-implementation Review - IFRS 8 Operating Segments Cover page  Exposure Draft  Press release   SAICA Submission  

• ED 316 – Comprehensive Review of the IFRS for SMEs Cover page  Exposure Draft  Press release   SAICA Submission  

• ED 314 – Draft Interpretation - Levies Charged by Public Authorities on  Entities that Operate in a Specific Market Cover page  Exposure Draft  Press release   SAICA Submission 

• ED 313 – IASB and IFRS Interpretations Committee Due Process Handbook Cover page  Exposure Draft  Press release   SAICA Submission  

• ED 312 – Annual Improvements to IFRSs 2010—2012 Cycle Cover page  Exposure Draft  Press release   SAICA Submission  

• ED 311 – Transition Guidance: Proposed amendments to IFRS 10 Cover page  Exposure Draft  Press release   SAICA submission

• ED 310 – Q&As for the IFRS for SMEs, Section 11, Issue 1 and Section 30, Issue 1 Cover page Section 11, ISSUE 1 – Fallback to IFRS 9 – Financial Instruments Section 30, ISSUE 1 – Recycling of cumulative exchange differences on disposal of a subsidiary SAICA Submission

• ED 309 – Revenue from Contracts with Customers (Revised ED 284) Cover page Exposure draft Basis of Conclusion Illustrative Examples Snapshot Press Release Podcast SAICA Submission

• ED 308 – Government Loans - Proposed amendments to IFRS 1 Cover page Exposure draft Press release SAICA Submission

• Draft Companies Act Guide

• ED 307 – Q&As for the IFRS for SMEs, General, Issue 1-2 and Section 3, Issue 1-3 Cover page General, ISSUE 1 - Application of the IFRS for SMEs for financial periods ending before the IFRS for SMEs was issued General, ISSUE 2 - Interpretation of 'undue cost or effort' and 'impracticable' Section 3, ISSUE 1 - Jurisdiction requires fallback to full IFRSs Section 3, ISSUE 2 - Departure from a principle in the IFRS for SMEs Section 3, ISSUE 3 - Prescription of the format of financial statements by local regulation SAICA Submission

• ED 306 – Investment Entities Cover page Exposure draft Snapshot  Press release Podcast SAICA Submission

• ED 305 – Mandatory Effective Date of IFRS 9  - Proposed amendment to IFRS 9 (November 2009) and IFRS 9 (October 2010) Cover page Exposure draft Press release   SAICA Submission

• ED 304 – Request for Views – Agenda Consultation 2011 Cover page Exposure draft Press release  SAICA submission  

• ED 303 – Improvements to IFRSs Cover page Exposure draft Press release  SAICA Submission

• ED 302 – Report of the Trustees' Strategy Review Cover page Exposure draft Press release  SAICA submission

• ED 301 - IFRS for SMEs Section 1, Issue 2-4 Cover page ISSUE 2 - Captive insurance subsidiaries ISSUE 3 - Interpretation of 'traded in a public market' ISSUE 4 - Investment funds with only a few participants SAICA Submission

• 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

• ED 299 - Consultative Report on the Review of the IFRS Foundation's Governance Cover page Exposure draft Press release  SAICA Submission

• ED 298 - Supplement Financial Instruments Impairment Cover page Exposure draft Snapshot Press release  SAICA Submission

• ED 297 - Offsetting Financial Assets and Financial Liabilities Cover page Exposure draft  Snapshot  Press release  SAICA Submission

• ED 296 - Hedge Accounting Cover page Exposure draft  Basis for conclusion  Snapshot  Press release  Treatment of risk components   Treatment of time value of options    IASB webcast SAICA Submission

• ED 295 – Paper for Public Consultation: Status of Trustees' Strategy Review Cover page Exposure draft  Press release SAICA Submission

• ED 294 – Request for Views on Effective Dates and Transition Methods Cover page Exposure draft  Press release SAICA Submission

• ED 293 - Severe Hyperinflation - Proposed Amendments to IFRS 1 Cover page Exposure draft Press release  SAICA Submission

• ED 292 - Deferred Tax: Recovery of Underlying Assets Cover page Exposure draft Press release  SAICA submission

• ED 291 – The annual improvements process: Proposals to amend the Due Process Handbook for the IASB Cover page Exposure draft Press release  SAICA submission

• ED 290 – Removal of Fixed Dates for First-time Adopters (Proposed amendments to IFRS 1) Cover page Exposure draft Press release  SAICA Submission

• ED 289 – Draft Interpretation: Accounting for Stripping Costs in the Production Phase of a Surface Mine Cover page Exposure draft Press release  SAICA Submission

• ED 288 – Leases Cover Page Exposure Draft  Basis for conclusion Editorial corrections Snapshot Press release  Webcast on exposure drafts:Revenue from Contracts with Customers (ED 284) and Leases (ED 288) Lease Accounting in the Retail Industry SAICA submission

• ED 287 - Draft Guide on Financial Reporting by Shareblock Companies Exposure Draft

• ED 286 - Insurance Contracts Cover Page Exposure Draft Basis for conclusion Press release ED 286 - MSPG submission 2010 ED 286 - STIPG submission 2010 ED 286 - LTIPG submission 2010

• ED 284 - Revenue from Contracts with Customers Cover Page Exposure Draft Basis for conclusion Snapshot Deloitte – IFRS Focus Deloitte – IFRS publication: New view on revenue emerges for the Telecommunications Industry KPMG Publications on the impact of the revenue exposure draft Media companies Telecommunications Industry Technology companies Food, Drink and Consumer Goods companies Building and construction industry Press release  Webcast on exposure drafts:Revenue from Contracts with Customers (ED 284) and Leases (ED 288)  SAICA Submission

• ED 283 - Measurement Uncertainty Analysis Disclosure for Fair Value Measurements - Limited re-exposure of proposed disclosure Cover Page Exposure Draft Press release SAICA submission

• ED 282 - Presentation of Items of Other Comprehensive Income (Proposed Amendments to IAS 1) Cover Page Exposure Draft Snapshot Press release SAICA Submission

• ED 281 - Fair Value Option for Financial Liabilities Cover Page Exposure Draft Snapshot Press release  SAICA Submission

• ED 280 - Defined Benefit Plans - Proposed amendments to IAS 19 Cover Page Exposure Draft Snapshot Press release SAICA submission

• ED 278 - Conceptual Framework for Financial Reporting: The Reporting Entity Cover page Exposure draft Press Release  SAICA Submission

• 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

• ED 274 – Financial Instruments: Amortised Cost and Impairment Cover Page Exposure draft Basis for conclusions Snapshot Press Release SAICA submission

• ED 273 - Part 2 of the Constitution Review Proposals for Enhanced Public Accountability Cover page Exposure draft  Press Release SAICA Submission

• ED 272 - Improvements to IFRSs - Proposed amendments to IFRSs Cover page Press release SAICA submission

• ED 271 - Discount Rates for Employee Benefits: Proposed Amendments to IAS 19 Cover page Exposure draft Project Briefing Press release SAICA Submission

• ED 270 -  IFRIC D25 - Extinguishing financial liabilities with equity instruments Cover page Exposure draft Press release SAICA Submission 

• ED 269 - Classification of Rights Issues - Proposed amendments to IAS 32 Cover page Exposure draft Press release SAICA submission

• ED 268 - Rate-regulated activities Cover page Exposure draft Basis for Conclusions Illustrative Examples Snapshot Press release SAICA submission

• 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

• ED 266 – Request for Information (Expected Loss Model) – Impairment of Financial Assets: Expected Cash Flow Approach Exposure Draft Cover Page Press release

• ED 265 - Proposed Circular on Headline Earnings Cover page (205KB)

• ED 264 – Management Commentary Cover page (22KB) Exposure draft (100Kb PDF) Press release SAICA submission

• ED 263 - Credit Risk Liability Measurement Cover page (23KB) Exposure draft (112KB) Staff paper Press release SAICA Submission

• ED 262 - Fair Value Measurement Cover page (22KB) Exposure draft (342KB) Basis for Conclusions Illustrative Examples Snapshot Press Release Webcast SAICA Submission

• ED 261 - Prepayments of a Minimum Funding Requirement – Proposed amendments to IFRIC 14 Cover page (30KB) Exposure draft (143KB) Press release SAICA Submission

• ED 259 - Derecognition - Proposed amendments to IAS 39 and IFRS 7 Cover page (12KB) Exposure draft (615KB) Snapshot Press Release SAICA Submission

• ED 258 - Discussion Paper - Leases - Preliminary Views Cover page (92KB) Exposure Draft (600KB) Snapshot - Leases - Preliminary Views Press Release SAICA Submission

• 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)

• ED 255 - Investments in Debt Instruments -Proposed Amendments to IFRS 7 Cover page (12Kb PDF) Exposure Draft (329Kb PDF) Press Release SAICA Submission

• ED 254 - Embedded Derivatives - Proposed Amendments to IFRIC 9 and IAS 39 Cover page (12Kb PDF) Exposure Draft (356Kb PDF) Press Release SAICA Submission

• 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)

• 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

• ED 251 - Relationships with the State Proposed amendments to IAS 24 Cover page (12Kb PDF) Exposure Draft (404Kb PDF) Press Release SAICA Submission

• 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

• ED 247 - Discontinued Operations, Proposed Amendments to IFRS 5 (IASB Comment deadline 23 January 2009) Cover page (12Kb PDF) Exposure Draft (368Kb PDF) Press Release SAICA Submission

• 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

• 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 241 - Discussion Paper Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Reporting Entity. Issued June 2008 (IASB Comment Date 29 September 2008) Cover page (21Kb PDF) Exposure Draft (577Kb PDF) Press Release SAICA Submission

1 September 2008

ED 241

• 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 237 - Discussion Paper: Reducing Complexity in Reporting Financial Instruments. Issued March 2008 Cover page (21Kb PDF) Exposure Draft (721Kb PDF) Press Release SAICA Submission

22 August 2008

ED 237

• 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

5 February 2008

ED 231

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