'Superseded' Discussion Papers


DP Reference DP Title DP Issuance Date Status/ Remarks
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.