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Discussion Papers
Please refer to the IASB website at www.ifrs.org for respective IASB documents.
| Documents | MASB’s submissions to IASB | Date |
|---|---|---|
| Discussion Paper DP/2020/2 Business Combinations under Common Control | CL_1Sep2021.pdf | 1 September 2021 |
| Discussion Paper DP/2020/1 Business Combinations—Disclosures, Goodwill and Impairment | CL_31Dec2020.pdf | 31 December 2020 |
| Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity | CL_7Jan2019.pdf | 7 January 2019 |
| Discussion Paper DP/2017/1 Disclosure Initiative – Principles of Disclosure | CL_2Oct2017.pdf | 2 October 2017 |
| Discussion Paper on The Financial Effects of Rate Regulation | CL_19Jan2015.pdf | 19 January 2015 |
| Discussion Paper on Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging | CL_17Oct2014.pdf | 17 October 2014 |
| Discussion Paper on A Review of the Conceptual Framework for Financial Reporting | CL_14Jan2014.pdf | 14 January 2014 |
| Discussion Paper on Extractive Activities a) Discussion Paper on Extractive Activities b) Snapshot |
CL_30Jul2010.pdf | 30 July 2010 |
| Discussion Paper on Credit Risk in Liability Measurement a) Discussion Paper on Credit Risk in Liability Measurement b) Staff paper accompanying Discussion Paper |
CL_1Sept2009.pdf | 1 September 2009 |
| Discussion Paper on Leases Preliminary Views | CL_17Jul2009.pdf | 17 July 2009 |
| Discussion Paper on Preliminary Views on Revenue Recognition in Contracts with Customers | CL_26Jun2009.pdf | 26 June 2009 |
| Discussion Paper on Preliminary Views on Financial Statement Presentation | CL_20April2009.pdf | 20 April 2009 |
| Discussion Paper on Preliminary Views On An Improved Conceptual Framework for Financial Reporting: The Reporting Entity | CL_29Sept2008.pdf | 29 September 2008 |
| Discussion Paper on Preliminary Views on Amendments to IAS 19 Employee Benefits | CL_26Sept2008.pdf | 26 September 2008 |
| Discussion Paper on Reducing Complexity in Reporting Financial Instruments | CL_19Sept2008.pdf | 19 September 2008 |
| Discussion Paper on Financial Instruments with Characteristics of Equity | CL_5Sept2008.pdf | 5 September 2008 |
| Discussion Paper on Preliminary View on Insurance Contracts | CL_14Nov2007.pdf | 16 November 2007 |
| Discussion Paper on Fair Value Measurements (Part1) and (Part 2) | CL_23May2007.pdf | 2 April 2007 |
| Discussion Paper on Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information | CL_3Nov2006.pdf | 3 November 2006 |
| Discussion Paper on Measurement Bases for Financial Accounting - Measurement on Initial Recognition | CL_19May2006.pdf | 19 May 2006 |
| Discussion Paper on Management Commentary | CL_28Apr2006.pdf | 28 April 2006 |
| Discussion Paper on Preliminary Views on Accounting Standards for Small and Medium-sized Entities | CL_6Sept2004.pdf | 24 September 2004 |
