The table includes exposure drafts and other proposals from the IASB, IFRIC, and other standard setters in connection with active projects. PKF International's comment letter is provided, when one has been filed.
Topic |
Relates to |
Proposal |
Deadline |
Consolidated Financial |
IFRS 10 |
Proposal: Transition Guidance, |
21 March 2012 |
Balance Sheet |
Offsetting Financial Assets and Financial Liabilities (April 2011) |
28 Apr 2011 |
|
Financial Instruments |
Hedge accounting |
30 Nov 2011 |
|
Agenda Consultation |
30 Nov 2011 |
||
Annual improvements |
21 Oct 2011 |
|
|
Extractive activities |
Stripping Costs in the Production Phase |
30 Nov 2010 |
|
Extractive activities |
Extractive activities (DP) (April 2010) |
30 July 2010 |
|
Financial instruments |
IFRS 9 |
21 Oct 2011 |
|
Financial instruments |
IFRS 9, |
Hedge accounting (ED) |
9 March 2011 |
Financial instruments |
IAS 39 |
Financial Instruments: Amortised Cost |
30 June 2010 |
Financial statement |
Preliminary Views on Financial Statement |
14 Apr 2009 |
|
Government Loans |
IFRS 1 |
Government Loans, proposed amendements to IFRS 1 (ED 2011 5) |
5 Jan 2012 |
Investment entities |
Investment Entities (ED) (Aug. 2011) |
5 Jan 2012 |
|
Revenue Recognition |
13 March 2012 |
||
Taxonomy |
IFRS Taxonomy 2012 (Accompanying documentation |
17 March 2012 |
|
Taxonomy |
IFRS Taxonomy Illustrated (ED) |
18 March 2011 |