In this section you are able to download the following Discussion Papers:

Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information (Comments to be received by 3 November 2006). 

• The Discussion Paper can be downloaded here by following this link.
• Click here to access the project summary for the conceptual framework project which is hosted on the FASB website.

Discussion Paper Measurement Bases for Financial Reporting — Measurement on Initial Recognition

• The Discussion Paper, prepared by staff of the Canadian Accounting Standards Board (AcSB), analyses possible bases for measuring assets and liabilities on initial recognition. Clients are advised that the condensed and full pdf versions are linked. In order to take advantage of this additional functionality, clients are advised to download both versions and open both files in the same Adobe Reader session. This will allow the links in the condensed version to link to the full version. If clients click on words that have paragraphs xx-xx of the condensed discussion paper or paragraphs xx-xx of the main paper they will be automatically be located to the paragraph number in the full Discussion paper.

Versions:

• Condensed version: Discussion Paper Measurement Bases for Financial Reporting — Measurement on Initial Recognition   (Comments to be submitted by 19 May 2006) - pdf file  
  
• Full version: Discussion Paper Measurement Bases for Financial Reporting — Measurement on Initial Recognition (Comments to be submitted by 19 May 2006) - pdf file

Further information on Discussion Paper Measurement Bases for Financial Reporting — Measurement on Initial Recognition:

• Click here  to access the project summary on Measurement Objectives
• Click here  for the comment letters received on the Discussion Paper

Discussion Paper Management Commentary .

• The IASB has now published a Discussion Paper to contribute to the debate on Management Commentary and to seek views on the topic from interested parties. The Discussion Paper has been available to the public since 7 November 2005 . Comments to be received by 28 April 2006.
• Click here  to access the project summary on Managment Commentary
• Click here   for the comment letters received on the Discussion Paper
       

Accounting Standards for Small and Medium-sized Entities