Documents for Comment

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

Outstanding Exposure Drafts

Accounting Standards for
Not-for-Profit Organizations
Adoption of IFRSs by Entities
with Rate-regulated Activities
Adoption of IFRSs by
Investment Companies
Conceptual Framework —
Objective, Qualitative
Characteristics and Constraints
Conceptual Framework for Financial
Reporting: The Reporting Entity
Consolidated Financial Statements
Dating of the Practitioner's
Report for Review and Other
Assurance Engagements
Defined Benefit Plans
(Proposed amendments to
IAS 19)
Fair Value Measurement
Fair Value Option for Financial
Liabilities (Proposed amendment
to IFRS 9)
Financial Instruments
Financial Instruments: Amortized
Cost and Impairment
Financial Reporting by
Government Not-for-Profit
Organizations
Foreign Currency Translation
Government Transfers
Joint Arrangements
Liabilities — Improving IAS 37
Measurement Uncertainty Analysis
Disclosure for Fair Value Measurements
(Limited re-exposure of proposed
disclosure)
Presentation of Items of
Other Comprehensive Income
(Proposed amendments to
IAS 1)
Rate-regulated Activities
Revenue from Contracts with Customers
Using the Work of Internal Auditors

Other Documents for Comment

Assurance Reports on the Process
to Compile Pro Forma Financial
Information Included in a
Prospectus
Draft Strategic Plan — 2011-2014
Draft Strategic Plan — 2010-2013
Summary of the 2010-2013 Strategic Plan

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