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Listing of Exposure Drafts Open for Comment

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Listed below are all the open domestic and international accounting and assurance exposure drafts sorted by closing date. Members are encouraged to prepare their own submission on each document and submit them to the Institute (techsubmissions@charteredaccountants.com.au) no later than one week before the closing date shown. 
 
This compiled list is current up to 29 October 2008. 


 
 
31 October 2008 
AASB ED 166 Simplifying Earnings per Share: Proposed Amendments to AASB 133 
View the exposure draft 
 
AICD 'Underlying Profit' Discussion Paper 
View the exposure draft 
 
7 November 2008 
IASB Improvements to IFRSs (Proposed amendments to International Financial Reporting Standards)  
View the exposure draft 
 
1 December 2008 
AASB ED 169 Improving Disclosures about Financial Instruments: Proposed Amendments to AASB 7 
View the exposure draft 
 
5 December 2008 
IASB Simplifying Earnings per Share: Proposed Amendments to IAS 33 
View the exposure draft 
 
AASB ED 167 Discontinued Operations: Proposed Amendments to AASB 5 
View the exposure draft 
 
AASB ED 168 Additional Exemptions for First-time Adopters: Proposed amendments to AASB 1 
View the exposure draft 
 
15 December 2008 
IASB ED Improving Disclosures about Financial Instruments (proposed amendments to IFRS 7 
View the exposure draft 
 
IAASB Matters to Consider in a Revision of International Standard on Review Engagements (ISRE) 2400 Engagements to Review Financial Statements 
View the exposure draft 
 
31 March 2009 
IPSASB Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities 
View the exposure draft 
 
14 April 2009 
IASB/FASB Discussion Paper Preliminary Views on Financial Statement Presentation 
View the exposure draft