Exposure Drafts & Submissions: Archives

Last Updated Tuesday, May 26, 2020 10:59:46 AM

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 2017N/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 20153 July 2015
20 March 201517 April 2015
27 February 201525 March 2015
14 November 201418 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  201415 September  2014
20 June 201423 July 2014
17 April 2014 30 May 2014
13 February 201413 March 2014
17 January 20143 February 2014
31 January 20143 March 2014
15 November 201314 January 2014
27 September 201328 October 2013
  • ED 333 – Proposed Circular X/2013: Headline earnings Exposure Draft 
8 July 2013 
13 August 201313 September 2013
5 August 20134 September 2013
3 April 201330 May 2013
17 June 201325 July 2013
05 June 201305 July 2013
15 March 2013 02 April 2013
15 February 2013 19 March 2013
25 March 2013 23 April 2013
01 March 20132 April 2013 
25 February 2013 28 March 2013
22 February 2013 22 March 2013
18 January 201318 February 2013 
4 December 2012 
21 September 2012ED 318 
15 October 2012 
31 October 2012 
3 August 2012 
6 August 2012 
6 August 2012 
17 February 2012ED 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 2011ED 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 2011ED 303
30 June 2011ED 302 
16 May 2011ED 301
17 March 2011ED 300
11 March 2011 
1 March 2011 
28 March 2011ED 297
9 March 2011 
3 December 2010ED 295
10 December 2010 
29 October 2010ED 293
8 October 2010ED 292
30 November 2010ED 291
22 September 2010ED 290
29 October 2010ED 289
25 November 2010 
  • ED 287 - Draft Guide on Financial Reporting by Shareblock Companies Exposure Draft
11 October 2010ED 287
29 October 2010 
22 October 2010ED 284
7 September 2010ED 283
August 2010ED 282
15 June 2010ED 281
6 August 2010ED 280
18 June 2010 
29 December 2009ED 276
28 May 2010 
30 October 2009ED 273
23 October 2009ED 272
18 September 2009ED 271
11 September 2009ED 270
24 August 2009ED 269
20 October 2009 
14 August 2009ED 267
1 August 2009ED 266
27 July 2009ED 265
1 March 2010ED 264
3 August 2009ED 263
28 August 2009ED 262
26 June 2009ED 261
26 June 2009ED 259
17 June 2009ED 258
20 February 2009ED 256
12 January 2009ED 255
16 January 2009ED 254
22 May 2009ED 253
19 February 2009ED 252
13 February 2009ED 251
27 February 2009ED 250
19 December 2008ED 247
19 December 2008ED 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

31 August 2000

ED 139