Handbook Master Contents

Volume One

Exposure Drafts of Financial Reporting Standards and Interpretations of Financial Reporting Standards (ED FRS and ED INT FRS)

Exposure Drafts issued in 2009 (Issuance dates are based on the dates when the EDs were published by the Accounting Standards Council on their website)

Title

ED Limited Exemption from Comparative IFRS 7 Disclosures for First-time adopters (Proposed amendment to IFRS 1)  (issued November 2009)

ED Financial Instruments: Amortised Cost and Impairment (issued November 2009)

ED Improvements to IFRSs (issued September 2009)

ED Management Commentary (issued August 2009)

ED Rate-regulated Activities (issued August  2009)

ED Discount rate for Employee Benefits - Proposed amendments to FRS 19 (issued August 2009)

ED D25 Extinguishing Financial Liabilities with Equity Instruments (issued August 2009)

ED Classification of Rights Issues (issued August 2009)

ED Financial Instruments: Classification and Measurement (issued July 2009)

ED Fair Value Measurement (issued June 2009)

ED Fair Value Measurement Illustrative Examples (issued June 2009)

ED Amendments to INT FRS 114 (issued June 2009)

ED Derecognition – Amendments to FRS 39 & FRS 107 (issued May 2009)

ED Income Tax (issued May 2009)

ED Proposed amendments to INT FRS 109 and INT FRS 116 (issued February 2009)