IASB DP |
Discussion Paper DP/2020/1 Business Combinations—Disclosures, Goodwill and Impairment |
30 March 2020 |
Issued as Exposure Draft IASB/ED/2024/1 Business Combinations—Disclosures, Goodwill and Impairment in March 2024 |
IASB DP |
Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity |
16 July 2018 |
Issued as Exposure Draft IASB/ED/2023/5 Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1) in November 2023. |
IASB DP |
Discussion Paper DP/2017/1 Disclosure Initiative—Principles of Disclosure |
14 April 2017 |
The IASB published Disclosure Initiative — Principles of Disclosure Project Summary in March 2019 and will not conduct any further work regarding this project. |
IASB DP |
Discussion Paper DP/2014/2 Reporting the Financial Effects of Rate Regulation |
26 September 2014 |
Issued as Exposure Draft IASB/ED/2021/1 Regulatory Assets and Regulatory Liabilities. |
IASB DP |
Discussion Paper DP/2020/2 Business Combinations under Common Control |
11 December 2020 |
Project discontinued by the IASB in April 2024 |
IASB DP |
Discussion Paper DP/2013/1 A Review of the Conceptual Framework for Financial Reporting |
31 July 2013 |
Issued as IASB ED/2015/3 Conceptual Framework for Financial Reporting |
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 |
April 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 |
December 2008 |
Issued as IASB ED/2010/6 Revenue from Contracts with Customers. |
IASB DP |
Preliminary Views on Financial Statement Presentation |
October 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 |
February 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) |
November 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 |
October 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 |
July 1998 |
Issued as MASB ED 53 Framework for the Preparation and Presentation of Financial Statements. |