Exposure Drafts & Submissions: Archives

The Financial Reporting Standards Council (FRSC) Has Issued The Following Exposure Drafts And Discussion Paper:

20 June 2016

30 June 2016

30 June 2016

30 June 2016

Access The Submissions Made To The Financial Reporting Standards Council:

 

Accounting - private sector

Comment  Date

Exposure Draft No

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

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

17 November 2017

15 January 2018

17 November 2017

15 January 2018

26 January 2016  26 February 2016
30 October 2015

30 November 2015

18 September 2015

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

31 August 2015

26 October 2015

31 August 2015

26 October 2015

27 September 2013

25 October 2013

5 August 2008

 

   
  • ED 374 -  Circular x/2017 - Determining Revenue/Purchases as a Result of Financing Components Exposure Draft
8 March 2017 N/A
29 January 2016  8 February 2016
15 January 2016  17 February 2016
19 February 2016  18 March 2016
25 November 2015  19 January 2016
25 November 2015  19 January 2016
6 November 2015  31 December 2015
11 September 2015  9 October 2015
18 September 2015  28 October 2015
  • ED 359 – Proposed Circular x/2015 – Headline Earnings Exposure Draft

14 August 2015  
19 June 2015 3 July 2015
20 March 2015 17 April 2015
27 February 2015 25 March 2015
14 November 2014 18 December 2014
  • 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
15 August  2014 15 September  2014
20 June 2014 23 July 2014
17 April 2014  30 May 2014
13 February 2014 13 March 2014
17 January 2014 3 February 2014
31 January 2014 3 March 2014
15 November 2013 14 January 2014
27 September 2013 28 October 2013
  • ED 333 – Proposed Circular X/2013: Headline earnings Exposure Draft 
8 July 2013  
13 August 2013 13 September 2013
5 August 2013 4 September 2013
3 April 2013 30 May 2013
17 June 2013 25 July 2013
05 June 2013 05 July 2013
15 March 2013  02 April 2013
15 February 2013  19 March 2013
25 March 2013  23 April 2013
01 March 2013 2 April 2013 
25 February 2013  28 March 2013
22 February 2013  22 March 2013
18 January 2013 18 February 2013 
4 December 2012  
21 September 2012 ED 318 
15 October 2012  
31 October 2012  
3 August 2012  
6 August 2012  
6 August 2012  
17 February 2012 ED 311
  • 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
9 December 2011 ED 310
13 February 2012  
21 November 2011  ED 308
23 September 2011   
21 October 2011  ED 307
21 November 2011   
19 September 2011  ED 305
26 October 2011  ED 304 
19 August 2011 ED 303
30 June 2011 ED 302 
16 May 2011 ED 301
17 March 2011 ED 300
11 March 2011  
1 March 2011  
28 March 2011 ED 297
9 March 2011  
3 December 2010 ED 295
10 December 2010  
29 October 2010 ED 293
8 October 2010 ED 292
30 November 2010 ED 291
22 September 2010 ED 290
29 October 2010 ED 289
25 November 2010  
  • ED 287 - Draft Guide on Financial Reporting by Shareblock Companies Exposure Draft
11 October 2010 ED 287
29 October 2010  
22 October 2010 ED 284
7 September 2010 ED 283
August 2010 ED 282
15 June 2010 ED 281
6 August 2010 ED 280
18 June 2010  
29 December 2009 ED 276
28 May 2010  
30 October 2009 ED 273
23 October 2009 ED 272
18 September 2009 ED 271
11 September 2009 ED 270
24 August 2009 ED 269
20 October 2009  
14 August 2009 ED 267
1 August 2009 ED 266
27 July 2009 ED 265
1 March 2010 ED 264
3 August 2009 ED 263
28 August 2009 ED 262
26 June 2009 ED 261
26 June 2009 ED 259
17 June 2009 ED 258
20 February 2009 ED 256
12 January 2009 ED 255
16 January 2009 ED 254
22 May 2009 ED 253
19 February 2009 ED 252
13 February 2009 ED 251
27 February 2009 ED 250
19 December 2008 ED 247
19 December 2008 ED 246

17 October 2008

ED 244

29 August 2008

ED 242

1 September 2008

ED 241

1 September 2008

ED 240

29 August 2008

ED 238

22 August 2008

ED 237

25 February 2008

ED 232

5 February 2008

ED 231

1 January 2008

ED 230

1 December 2007

ED 229

26 October 2007

ED 224

21 September 2007

ED 227

 

ED 226

  • ED 225 - Financial Reporting for Small and Medium-sized Entities (SMEs) - Proposed Process Exposure Draft (96KB)

15 June 2007

ED 225

4 May 2007

ED 223

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

13 April 2007

ED 219

13 October 2006

ED 216

28 April 2006

ED 207

4 April 2006

ED 206

7 October 2005

ED 204 

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