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Exposure Drafts
Please refer to the IASB website at www.ifrs.org for respective IASB documents.
| Documents | MASB’s submissions to IASB | Submission date |
|---|---|---|
| 2026 | ||
| IASB Exposure Draft IASB/ED/2026/1 Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28) | CL_20Apr2026.pdf | 20 April 2026 |
| 2025 | ||
| IASB Exposure Draft IASB/ED/2024/8 Provisions—Targeted Improvements (Proposed amendments to IAS 37) | CL_12Mar2025.pdf | 12 March 2025 |
| IASB Exposure Draft IASB/ED/2024/7 Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x) | CL_20Jan2025.pdf | 20 January 2025 |
| 2024 | ||
| IASB Exposure Draft IASB/ED/2024/6 Climate-related and Other Uncertainties in the Financial Statements (Proposed illustrative examples) | CL_28Nov2024.pdf | 28 November 2024 |
| IASB Exposure Draft ED/2024/5 Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures | CL_27Nov2024.pdf | 27 November 2024 |
| IASB Exposure Draft ED/2024/4 Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21) | CL_22Nov2024.pdf | 22 November 2024 |
| IASB Exposure Draft ED/2024/3 Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) | CL_7Aug2024.pdf | 7 August 2024 |
| IASB Exposure Draft IASB/ED/2024/2 Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard | CL_31Jul2024.pdf | 31 July 2024 |
| IASB Exposure Draft IASB/ED/2024/1 Business Combinations—Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36) | CL_15Jul2024.pdf | 15 July 2024 |
| IASB Exposure Draft ED/2023/5 Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1) | CL_29Mar2024.pdf | 29 March 2024 |
| 2023 | ||
| IASB Exposure Draft IASB/AI/ED/2023/1 Annual Improvements to IFRS Accounting Standards—Volume 11 | CL_11Dec2023.pdf | 11 December 2023 |
| IASB Exposure Draft ED/2023/2 Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7) | CL_18Jul2023.pdf | 18 July 2023 |
| IASB Exposure Draft IASB/ED/2023/3 International Tax Reform—Pillar Two Model Rules—Proposed amendments to the IFRS for SMEs Standard | CL_17Jul2023.pdf | 17 July 2023 |
| IASB Exposure Draft ED/2023/1 International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12) | CL_10Mar2023.pdf | 10 March 2023 |
| IASB Exposure Draft ED/2022/1 Third edition of the IFRS for SMEs Accounting Standard | CL_7Mar2023.pdf | 7 March 2023 |
| 2022 | ||
| IASB Exposure Draft ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7) | CL_25Mar2022.pdf | 25 March 2022 |
| IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1) | CL_18Mar2022.pdf | 18 March 2022 |
| IASB Exposure Draft ED/2021/7 Subsidiaries without Public Accountability: Disclosures | CL_27Jan2022.pdf | 27 January 2022 |
| IASB Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19) |
CL_12Jan2022.pdf | 12 January 2022 |
| 2021 | ||
| IASB Exposure Draft ED/2021/6 Management Commentary | CL_23Nov2021.pdf | 23 November 2021 |
| IASB Exposure Draft ED/2021/8 Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Proposed amendment to IFRS 17) | CL_24Sep2021.pdf | 24 September 2021 |
| IASB Exposure Draft ED/2021/4 Lack of Exchangeability (Proposed amendments to IAS 21) | CL_1Sep2021.pdf | 1 September 2021 |
| IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities | CL_30July2021.pdf | 30 July 2021 |
| IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16) | CL_29Mar2021.pdf | 29 March 2021 |
| IASB Exposure Draft ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16) | CL_25Feb2021.pdf | 25 February 2021 |
| 2020 | ||
| IASB Exposure Draft ED/2019/7 General Presentation and Disclosures | CL_30Sep2020.pdf | 30 September 2020 |
| IASB ED/2020/3 Classification of Liabilities as Current or Non-current – Deferral of Effective Date (Proposed amendment to IAS 1) | CL_3June2020.pdf | 3 June 2020 |
| IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform—Phase 2 | CL_25May2020.pdf | 25 May 2020 |
| IASB Exposure Draft ED/2020/2 Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16) | CL_8May2020.pdf | 8 May 2020 |
| 2019 | ||
| IASB Exposure Draft ED/2019/6 Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRs Practice Statement 2) | CL_29Nov2019.pdf | 29 November 2019 |
| IASB Exposure Draft ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) | CL_14Nov2019.pdf | 14 November 2019 |
| IASB Exposure Draft ED/2019/4 Amendments to IFRS 17 Insurance Contracts | CL_25Sep2019.pdf | 25 September 2019 |
| IASB Exposure Draft ED/2019/3 Reference to the Conceptual Framework (Amendments to IFRS 3) | CL_25Sep2019.pdf | 25 September 2019 |
| IASB Exposure Draft ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 | CL_20Aug2019.pdf | 20 August 2019 |
| IASB Exposure Draft ED2019/1 Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39) | CL_17June2019.pdf | 17 June 2019 |
| IASB Exposure Draft ED/2018/2 Onerous Contracts–Cost of Fulfilling a Contract (Proposed amendments to IAS 37) | CL_19Apr2019.pdf | 19 April 2019 |
| 2018 | ||
| IASB Exposure Draft ED2018/1 Accounting Policy Changes (Proposed amendments to IAS 8) | CL_27July2018.pdf | 27 July 2018 |
| IASB Exposure Draft ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8) | CL_15Jan2018.pdf | 15 January 2018 |
| IASB Exposure Draft ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8) | CL_15Jan2018.pdf | 15 January 2018 |
| 2017 | ||
| IASB ED/2017/4 Property, Plant and Equipment – Proceeds before Intended Use (Proposed amendments to IAS 16) | CL_17October2017.pdf | 17 October 2017 |
| Exposure Draft ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) | CL_31July2017.pdf | 31 July 2017 |
| IASB ED/2017/3 Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9) | CL_24May2017.pdf | 24 May 2017 |
| IASB ED/2017/1 Annual Improvements to IFRS Standards 2015-2017 Cycle | CL_12April2017.pdf |
12 April 2017 |
| 2016 | ||
| IASB ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11) | CL_28October2016.pdf | 28 October 2016 |
| IASB ED/2015/9 Transfers of Investment Property (Proposed amendment to IAS 40) | CL_11March2016.pdf | 11 March 2016 |
| IASB ED/2015/8 IFRS Practice Statement Application of Materiality to Financial Statements | CL_26February2016.pdf | 26 February 2016 |
| IASB ED/2015/10 Annual Improvements to IFRSs 2014-2016 Cycle | CL_17 February 2016 | 17 February 2016 |
| IASB ED/2015/11 on Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed Amendments to IFRS 4) | CL_10 February 2016 | 10 February 2016 |
| 2015 | ||
| IASB ED/2015/3 Conceptual Framework for Financial Reporting | CL_23 November 2015 | 23 November 2015 |
| IASB ED/2015/4 Updating References to the Conceptual Framework (Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC-27and SIC-32) | CL_23 November 2015 | 23 November 2015 |
| IASB Exposure Draft ED/2015/6 on Clarifications to IFRS 15 | 28 October 2015 | |
| IASB Exposure Draft ED/2015/5 on Remeasurement on a Plan Amendment, Curtailment or Settlement / Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14) | 19 October 2015 | |
| IASB Exposure Draft ED/2015/7 on Effective Date of Amendments to IFRS 10 and IAS 28 | 9 October 2015 | |
| IASB ED/2015/2 on Effective Date of IFRS 15 (Proposed amendments to IFRS 15) | CL_3July2015 | 3 July 2015 |
| IASB ED/2015/1 on Classification of Liabilities (Proposed amendments to IAS 1) | CL_12Jun2015 | 12 June2015 |
| IASB ED/2014/6 on Disclosure Initiative (Proposed amendments to IAS 7) | CL_13Apr2015 | 13 April 2015 |
| IASB ED/2014/5 on Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2) | CL_24Mar2015 | 24 March2015 |
| Exposure Draft on Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28, IAS 36 and Illustrative Examples for IFRS 13) | CL_16Jan2015 | 16 January 2015 |
| 2014 | ||
| Exposure Draft on Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12) | CL_19Dec2014 | 19 December 2014 |
| Exposure Draft on Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) | CL_15Sept2014 | 15 September 2014 |
| Exposure Draft on Disclosure Initiative (Proposed amendments to IAS 1) | CL_23Jul2014 | 23 July 2014 |
| Exposure Draft on Annual Improvements to IFRSs 2012-2014 Cycle | CL_13March2014 | 13 March 2014 |
| Exposure Draft on Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities | CL_3March2014 | 3 March 2014 |
| Exposure Draft on Equity Method in Separate Financial Statements (Proposed amendments to IAS 27) | CL_30Jan2014 | 30 January 2014 |
| 2013 | ||
| Exposure Draft on Agriculture: Bearer Plants (Proposed Amendments to IAS 16 and IAS 41) | CL_28Oct2013.pdf | 28 October 2013 |
| Exposure Draft on Insurance Contracts | CL_25Oct2013.pdf | 25 October 2013 |
| Exposure Draft on Leases | CL_13Sep2013.pdf | 13 September 2013 |
| Exposure Draft on Regulatory Deferral Accounts | CL_4Sep2013.pdf | 4 September 2013 |
| Exposure Draft on Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19) | CL_25Jul2013.pdf | 25 July 2013 |
| Exposure Draft on Financial Instruments: Expected Credit Losses | CL_9Jul2013.pdf | 9 July 2013 |
| Exposure Draft on Acquisition of an Interest in a Joint Operation (Proposed Amendment to IFRS 11) | CL_23Apr2013.pdf | 23 April 2013 |
| Exposure Draft on Sale or Contribution of Assets Between an Investor and its Associate or Joint Venture (Proposed Amendments to IFRS 10 and IAS 28) | CL_23Apr2013.pdf | 23 April 2013 |
| Exposure Draft on Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 and IAS 38) | CL_2Apr2013.pdf | 2 April 2013 |
| Exposure Draft on Novation of Derivatives and Continuation of Hedge Accounting (Proposed Amendments To IAS 39 and IFRS9) | CL_2Apr2013.pdf | 2 April 2013 |
| Exposure Draft on Classification and Measurement: Limited Amendments to IFRS 9 (Proposed amendments to IFRS 9 (2010)) | CL_28Mar2013.pdf | 28 March 2013 |
| Exposure Draft on Equity Method: Share of Other Net Asset Changes (Proposed amendments to IAS 28) | CL_22Mar2013.pdf | 22 March 2013 |
| Exposure Draft on Recoverable Amount Disclosures for Non-Financial Assets (Proposed amendments to IAS 36) | CL_22Mar2013.pdf | 19 March 2013 |
| Exposure Draft on Annual Improvements to IFRSs 2011-2013 Cycle | CL_18Feb2013.pdf | 18 February 2013 |
| 2012 | ||
| Exposure Draft on Annual Improvements to IFRSs 2010–2012 Cycle | CL_30Aug2012.pdf | 30 August 2012 |
| Exposure Draft on Revenue from Contracts with Customers | CL_23Mar2012.pdf | 23 March 2012 |
| Exposure Draft on Transition Guidance (Proposed amendments to IFRS 10) | CL_28Febr2012.pdf | 28 February 2012 |
| Exposure Draft in Investment Entities | CL_30Jan2012.pdf | 30 January 2012 |
| Exposure Draft on Government Loans (proposed amendments to IFRS 1) | CL_5Jan2012.pdf | 5 January 2012 |
| 2011 | ||
| Exposure Draft on Improvements to IFRSs | CL_21Oct2011.pdf | 21 October 2011 |
| Exposure Draft on Mandatory Effective Date on IFRS 9 | CL_21Oct2011.pdf | 21 October 2011 |
|
Exposure Draft on Offsetting Financial Assets and Financial Liabilities a) Exposure Draft: Offsetting Financial Assets and Financial Liabilities b) Snapshot summary |
CL_22Apr2011.pdf | 22 April 2011 |
| Supplement to the Exposure Draft on Financial Instruments: Amortised Cost and Impairment | CL_6Apr2011.pdf | 6 April 2011 |
|
Exposure Draft on Hedge Accounting a) Exposure Draft: Hedge Accounting b) Basis for Conclusions and Illustrative Examplesc) Snapshot summaryd) Questions and answers on the exposure draft |
CL_9Mar2011.pdf | 9 March 2011 |
| 2010 | ||
| ED/2010/9 on Leases | CL_15Dec2010.pdf | 15 December 2010 |
| Exposure Draft on Insurance Contracta) Exposure Draft: Insurance Contractb) Basis for Conclusionsc) Snapshot summary | CL_Insurance_30Nov2010.pdf | 30 November 2010 |
| Exposure Draft on Severe Hyperinflation (proposed amendment to IFRS 1) | CL_Inflation_30Nov2010.pdf | 30 November 2010 |
| Exposure Draft on Deferred Tax: Recovery of Underlying Asset (proposed amendments to IAS 12) | CL_9Nov2010.pdf | 9 November 2010 |
| Exposure Draft on Removal of Fixed Dates for First-time Adopters (proposed amendments to IFRS 1) | CL_27Oct2010.pdf | 27 October 2010 |
| Exposure Draft on Revenue from Contracts with Customersa) Exposure Draft: Revenue from Contracts with Customersb) Basis for Conclusions | CL_22Oct2010.pdf | 22 October 2010 |
|
Exposure Draft on Presentation of Items of Other Comprehensive Income (proposed amendments to IAS 1) a) Exposure Draft: Presentation of Items of Other Comprehensive Income b) Snapshot summary c) FAQ on exposure draft |
CL_30Sep2010.pdf | 30 September 2010 |
| Exposure Draft on Measurement Uncertainty Analysis Disclosure for Fair Value Measurements | CL_7Sep2010.pdf | 7 September 2010 |
|
Exposure Draft on Defined Benefit Plans: Proposed amendments to IAS 19 a) Exposure Draft: Defined Benefit Plans b) Snapshot summary |
CL_6Sep2010.pdf | 6 September 2010 |
| Exposure Draft – Conceptual Framework for Financial Reporting: The Reporting Entity | CL_20Jul2010.pdf | 16 July 2010 |
|
Exposure Draft on Fair Value Option for Financial Liabilities a) Exposure Draft: Fair Value Option for Financial Liabilities b) Snapshot summary c) FAQ on exposure draft |
CL_16Jul2010.pdf | 16 July 2010 |
|
Exposure Draft on Financial Instruments: Amortised Cost and Impairment a) Exposure Draft: Financial Instruments: Amortised Cost and Impairment b) Basis for Conclusions |
CL_30Jun2010.pdf | 30 June 2010 |
| Exposure Draft on Measurement of Liabilities in IAS 37 | CL_19May2010.pdf | 19 May 2010 |
| Exposure Draft on Management Commentary | CL_1Mar2010.pdf | 1 March 2010 |
| Exposure Draft: Fair Value Measurement - Request for input on application in emerging and transition economies | CL_29Jan2010.pdf | 29 January 2010 |
| 2009 | ||
| Exposure Draft on Limited Exemption from Comparative IFRS 7 Disclosures for First-Time Adopters (Proposed Amendment to IFRS 1) | CL_29Dec2009.pdf | 29 December 2009 |
| Exposure Draft on Improvements to IFRSs | CL_24Nov2009.pdf | 24 November 2009 |
|
Exposure Draft on Rate-regulated Activities a) Exposure Draft: Rate-regulated Activities b) Basis for conclusionsc) Illustrative examples |
CL_20Nov2009.pdf | 20 November 2009 |
|
Exposure Draft on Fair Value Measurement a) Exposure Draft on Fair Value Measurement b) Basis for Conclusions on Fair Value Measurement c) Illustrative Examples on Fair Value Measurement |
CL_7Oct2009.pdf | 7 October 2009 |
|
Exposure Draft on Discount Rate for Employee Benefits - Proposed amendments to IAS 19 a) Exposure Draft: Discount Rate for Employee Benefits b) Staff briefing note |
CL_30Sept2009.pdf | 30 September 2009 |
|
Exposure Draft on Financial Instrument:Classification and Measurement a) Exposure Draft on Financial Instrument: Classification and Measurement b) Draft amendments to other IFRSs and guidance c) Basis for conclusions d) Snapshot (a quick introduction to the Exposure Draft) |
CL_14Sep2009.pdf | 14 September 2009 |
| Exposure Draft on Classification of Rights Issue (Proposed amendment to IAS 32) | CL_7Sep2009.pdf | 7 September 2009 |
| Exposure Draft on Derecognition (proposed amendments to IAS 39 and IFRS 7) | CL_Derec_31Jul2009.pdf | 31 July 2009 |
|
Exposure Draft on Income Tax a) Exposure Draft on Income Tax b) Basis for Conclusions on Income Tax |
CL_Tax_31Jul2009.pdf | 31 July 2009 |
| Exposure Draft on Prepayment of a minimum funding requirement (Proposed Amendment to IFRIC 14) | CL_27Jul2009.pdf | 27 July 2009 |
|
Exposure Draft on Consolidation Financial Statements a) ED 10 Consolidated Financial Statements b)Basis for Conclusions c)Draft Illustrative Examples |
CL_31Mar2009.pdf | 31 March 2009 |
| Exposure Draft on Relationships with the State (Proposed amendments to IAS 24) | CL_13Mar2009.pdf | 13 March 2009 |
| Exposure Draft on Post-implementation Revisions to IFRIC Interpretations (Proposed amendments to IFRIC 9 and IFRIC 16) | CL_2Mar2009.pdf | 2 March 2009 |
| Exposure Draft on Discontinued Operations (Proposed amendments to IFRS 5) | CL_IFRS5_23Jan2009.pdf | 23 January 2009 |
| Exposure Draft on Additional Exemptions for First-time Adopters (Proposed amendments to IFRS 1) | CL_IFRS1_23Jan2009.pdf | 23 January 2009 |
| Exposure Draft on Embedded Derivatives (Proposed amendments to IFRIC 9 and IAS 39) | CL_21Jan2009.pdf | 21 January 2009 |
| Exposure Draft on Investments in Debt Instruments (Proposed amendments to IFRS 7) | CL_15Jan2009.pdf | 15 January 2009 |
| 2008 | ||
| Exposure Draft on Improving Disclosures about Financial Instruments (proposed amendments to IFRS 7) | CL_15Dec2008.pdf | 15 December 2008 |
| Exposure Draft on Simplifying Earnings per Share | CL_10Dec2008.pdf | 10 December 2008 |
| Exposure Draft on Proposed Improvements to IFRSs | CL_7Nov2008.pdf | 7 November 2008 |
| Exposure Draft: An Improved Conceptual Framework for Financial Reporting | CL_29Sept2008.pdf | 29 September 2008 |
| Exposure Draft on Group Cash-settled Share-based Payment Transactions (Proposed amendments to IFRS 2 and IFRIC 11) | CL_IFRS2_18Feb2008.pdf | 18 February 2008 |
| Exposure Draft on Cost of an investment in a subsidiary, jointly controlled entities or associates (Proposed amendments to IFRS 1 and IAS 27) | CL_IFRS1_18Feb2008.pdf | 18 February 2008 |
|
ED 9 Joint Arrangements a) Exposure Draft: Joint Arrangements b) Draft Illustrative Examples c) Basis for Conclusions |
CL_ED9_11Jan2008.pdf | 11 January 2008 |
| Exposure Draft on Qualifying for Hedge Accounting(Proposed amendments to IAS 39) | CL_IAS39_11Jan2008.pdf | 11 January 2008 |
| Exposure Draft on Proposed Improvements to IFRS | CL_Proposed Imp_11Jan2008.pdf | 11 January 2008 |
| 2007 | ||
|
Exposure Draft on International Financial Reporting Standard for Small and Medium-sized Entities a) Exposure Draft: IFRS for SME b) Basis of Conclusions c) Draft Implementation Guidance |
CL_16Oct2007.pdf | 1 October 2007 |
| Exposure Draft on Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards | CL_27Apr2007.pdf | 27 April 2007 |
| Exposure Draft on Proposed Amendments to IAS 24 Related Party Disclosures | CL_25May2007.pdf | 25 May 2007 |
| 2006 | ||
| Exposure Draft on Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements - Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation | CL_23Oct2006.pdf | 23 October 2006 |
| Exposure Draft on Proposed Amendments to IAS 23 Borrowing Costs | CL_29Sep2006.pdf | 29 September 2006 |
| Exposure Draft on Proposed Amendments to IAS 1 Presentation of Financial Statements – A Revised Presentation | CL_17Jul2006.pdf | 17 July 2006 |
| Exposure Draft on Proposed Amendments to IFRS 2 Share-based Payment - Vesting Conditions and Cancellations | CL_19May2006.pdf | 2 June 2006 |
| Exposure Draft on Operating Segments | CL_19May2006.pdf | 19 May 2006 |
| 2005 | ||
| Exposure Draft on Proposed Amendments to IFRS 3 - Business Combinations | CL_IFRS 3_27Oct2005.pdf | 28 October 2005 |
| Exposure Draft on Proposed Amendments to - IAS 27Consolidated and Separate Financial Statements | CL_IAS 27_27Oct2005.pdf | 28 October 2005 |
| Exposure Draft on Proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits | CL_IAS 37_27Oct2005.pdf | 28 October 2005 |
| 2004 | ||
| Exposure Draft on Financial Instruments : Disclosure | CL_22Oct2004.pdf | 22 September 2004 |
| Exposure Draft on Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Cash Flow Hedge Accounting of Forecast Intragroup Transactions | CL_CashFlowHedge_8Oct2004.pdf | 8 October 2004 |
| Exposure Draft on Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Financial Guarantee Contracts and Credit Insurance | CL_FinancialGuarantee_8Oct2004.pdf | 8 October 2004 |
| Exposure Draft on Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Transition and Initial Recognition of Financial Assets and Financial Liabilities | CL_Transition_8Oct2004.pdf | 8 October 2004 |
