Documents for Comment

Documents for comment are posted until the final document is issued.

Outstanding Exposure Drafts

Accounting Standards for
Not-for-Profit Organizations
Amendments Resulting from the
Adoption of IFRSs in Canada
Conceptual Framework —
Objective, Qualitative
Characteristics and Constraints
Consolidated Financial Statements
Dating of the Practitioner's
Report for Review and Other
Assurance Engagements
Derecognition (Proposed
Amendments to IAS 39)
and IFRS 7
Fair Value Measurement
Financial Instruments
Financial Instruments: Amortized
Cost and Impairment
Financial Instruments: Classification
and Measurement
Financial Reporting by
Government Not-for-Profit
Organizations
First-time Adoption of Public
Sector Accounting Standards
by Government Organizations
Foreign Currency Translation
Government Transfers
Improvements to IFRSs
Income Tax
Joint Arrangements
Liabilities — Improving IAS 37
Liability for Contaminated Sites
Limited Exemption from
Comparative IFRS 7 Disclosures
for First-time Adoptions
(Proposed amendment to IFRS 1)
Pension Plans
Rate-regulated Activities
Simplifying Earnings per Share