Measurement bases for financial accounting : measurement on initial recognition (condensed version) /

Exposure draft : ED 8 operating segments /

Management commentary : a paper prepared for the International Accounting Standards Board by staff of its partner standard-setters and others and published for comment by the International Accounting Standards Board....

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Revised guidance on implementing IFRS 4 insurance contracts /

Table of Contents: “…Introduction -- Definition of insurance contract -- Embedded derivatives -- Unbundling a deposit component -- Shadow accounting -- Disclosure: purpose of this guidance. …”

Draft implementation guidance : ED 8 operating segments /

Basis for conclusions on exposure draft : ED 8 operating segments /

Table of Contents: “…Introduction -- Differences between IAS 14 and SFAS 131 -- Academic research findings -- Meetings with users -- Adoption of management approach -- Scope of the standard -- Trsnsitional provisions -- Alternative view -- Appendix A: Background information and basis for conclusions of the US Financial Accounting Standards Board on SFAS 131 -- Appendix B: Amendments to basis for conclusions on other IFRSs.…”
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Business reporting on internet /

Exposure draft of proposed amendments to IAS 32 financial instruments : presentation and IAS 1 presentation of financial statements /

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Exposure draft of proposed amendments to IAS 1 presentation statements : a revised presentation comments to be received by july 2006 /

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Preliminary views on an improved conceptual framework for financial reporting : the objective of financial reporting and qualitative characteristics of decision-useful financial re...

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