Comment periods open:

Exposure Draft of Proposed Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation (comments are to be received on or before 23 October 2006).

• Proposed Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation - pdf version
• Proposed Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation -  word version

Further information on Proposed amendments to IAS 32 and IAS 1:

• Click here  to access the project summary on Amendments to IAS 32 Financial Instruments: Presentation in respect of Financial Instruments Puttable at Fair Value .

Exposure Draft of Proposed amendments to IAS 23 Borrowing costs (comments to be received by 29 September 2006)

• Proposed amendments to IAS 23 Borrowing costs  - PDF version  
• Proposed amendments to IAS 23 Borrowing costs -  Word version

Further information on Proposed amendments to IAS 23 Borrowing costs:

• Click here  to access the project summary on Borrowing costs.
• Click here   to view the comment letters received on this exposure draft.   

Comment periods closed:

The comment periods for the following Exposure Drafts are now closed: 

Proposed amendments to IAS 1 Presentation of Financial Statements (comments to be received by 17 July 2006)

• Proposed Amendments to IAS 1 Presentation of Financial Statements - PDF version  
• Proposed Amendments to IAS 1 Presentation of Financial Statements -  Word version

Further information on Proposed Amendments to IAS 1 Presentation of Financial Statements:

• Click here  to access the project summary on Financial Statement Presentation
• Click here  for the comment letters received on this Exposure Draft.

Proposed Amendments to IFRS 2 - Vesting Conditions and Cancellations (comments to be received by 2 June 2006)

• Proposed Amendments to IFRS 2 - Vesting Conditions and Cancellations - PDF version
• Proposed Amendments to IFRS 2 - Vesting Conditions and Cancellations - Word version

Further information on Proposed Amendments to IFRS 2 - Vesting Conditions and Cancellations:

• Click here  to access the project summary on Amendments to IFRS 2 Share-based Payment.
• Click here  for the comment letters received on this Exposure Draft.

ED 8 Operating segments

• ED 8 Operating Segments - Standard  (comments to be received by 19 May 2006)
• ED 8 Operating Segments - Basis for Conclusions  (comments to be received by 19 May 2006)
• ED 8 Operating Segments - Implementation Guidance  (comments to be received by 19 May 2006)
• ED 8 Operating Segments - zip file of MS word and RTF versions.  

 Further information on ED 8 Operating Segments:

• Click here  to access the project summary on Segment Reporting.
• Click here  for the comment letters received on this Exposure Draft.

• DTC 1 Proposed Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates -  Net Investment in a Foreign Operation (comment period closed 31 October 2005).

• Proposed Amendment to IFRS 3 Business Combinations (comment period closed 28 October 2005).

• Proposed Amendments to IAS 27 Consolidated and Separate Financial Statements (comment period closed 28 October 2005).

• Proposed Amendments to IAS 37: Provisions, Contingent Liabilities and Contingent Assets and !AS 19 Employee Benefits (comment period closed 28 October 2005).

• The IASB and accounting standard-setting bodies around the world are seeking comments on a draft Memorandum of Understanding on the role of world accounting standard-setting bodies and their future relationship with the IASB.  The comment period closed on 29 July 2005. 

• The International Accounting Standards Board (IASB) has published a staff questionnaire  on possible modifications of the recognition and measurement principles in International Financial Reporting Standards (IFRSs) for use in IASB standards for small and medium-sized entities (SMEs).  The comment period closed on 30 June 2005.