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'Superseded' Discussion Papers

The discussion papers listed below had been superseded by MASB Exposure Drafts. The numbering of the DPs may not necessarily correspond to the numbering of the exposure drafts.

DP Reference

DP Title

DP Issuance Date

Status/ Remarks

DP i-1

Takaful

16 December 2011

Issued as MASB Feedback Statement on 20 December 2012. Please click here for the link.

 

DP i-2

Sukuk

DP i-3

Shariah Compliant Profit-sharing Contracts
IASB DP Extractive Activities  Apr 2010 Project discontinued by the IASB in December 2012.
IASB DP Credit Risk in Liability Measurement June 2009 Project discontinued by the IASB in October 2009.
IASB DP Leases Preliminary Views March 2009 Issued as IASB ED/2010/9 Leases.
IASB DP Preliminary Views on Revenue Recognition in Contracts with Customers Dec 2008 Issued as IASB ED/2010/6 Revenue from Contracts with Customers.
IASB DP Preliminary Views on Financial Statement Presentation Oct 2008 Issued as MASB Exposure Draft 61 Financial Statement Presentation.
IASB DP Preliminary Views On An Improved Conceptual Framework for Financial Reporting: The Reporting Entity May 2008 Issued as IASB ED/2010/2 Conceptual Framework for Financial Reporting: Reporting Entity.
IASB DP Preliminary Views on Amendments to IAS 19 Employee Benefits March 2008 Issued as IASB ED/2009/10 Discount Rate for Employee Benefits (Proposed amendments to IAS 19).
IASB DP Reducing Complexity in Reporting Financial Instruments March 2008 Issued as MASB Exposure Draft 69 Financial Instruments.
IASB DP Financial Instruments with Characteristics of Equity Feb 2008 Incorporated as an IASB research project on Conceptual Framework in December 2012.
IASB DP Insurance Contracts May 2007 Issued as IASB ED/2010/8 Insurance Contracts.
IASB DP Fair Value Measurements (Part1) and (Part 2) Nov 2006 Issued as IASB ED/2009/5 Fair Value Measurement.
IASB DP Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information July 2006 Issued as IASB Exposure Draft An improved Conceptual Framework for Financial Reporting: Chapters 1 and 2.
IASB DP Measurement Bases for Financial Accounting - Measurement on Initial Recognition May 2006 Project discontinued and replaced by IASB-only comprehensive project on the Conceptual Framework in September 2012.
IASB DP Management Commentary Oct 2005 Issued as MASB Exposure Draft 76 management Commentary.
IASB DP Preliminary Views on Accounting Standards for Small and Medium-sized Entities June 2004 Issued as MASB Exposure Draft 72 FRS for SMEs.
DP 1 Proposed Framework for the Preparation and Presentation of Financial Statements Jul 1998 Issued as MASB ED 53 Framework for the Preparation and Presentation of Financial Statements.