Documents for Comment

• Amendments Resulting from
  Section PS 3450
• Assurance Engagements on
  Greenhouse Gas Statements
• Authority of Guidelines Issued
  by the AASB
• Conceptual Framework for Financial
  Reporting: The Reporting Entity
• Employee Future Benefits
• Financial Instruments: Impairment
• Financial Instruments: Transitional
  Provisions
• Government Loans (Proposed
  amendments to IFRS 1)
• Hedge Accounting
• Handbook Improvements
• Improvements to IFRSs
• Insurance Contracts
• Investment Entities
• Leases
• Liabilities — Improving IAS 37
• Mandatory Effective Date of IFRS 9
• Offsetting Financial Assets and
  Financial Liabilities
• Pension Plans (Proposed amendment
  to the Scope of Section 4600)
• Rate-regulated Activities
• Revenue from Contracts with Customers
• Transitional Guidance (Proposed
  amendments to IFRS 10)
• Update of Terminology
• Using the Work of Internal Auditors
• Withdrawal of AuG-19, AuG-32
  and AuG-39

see Auditing and Assurance