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

Preliminary views on an improved conceptual framework for financial reporting : the objective of financial reporting and qualitative characteristics of decision-useful financial reporting information, comments to be received by 3 November 2006 /

Get full text

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

“…Financial instruments puttable at fair value and obligations arising on liquidation.…”
Get full text

Exposure draft : ED 8 operating segments /

Table of Contents: “…Introduction -- [Draft] international financial reporting standard X operating segments: core principle -- scope -- operating segments -- reportable segments -- disclosure -- measurement -- entity-wide disclosures -- transitional provisions and effective date withdrawal of other pronouncements -- Appendix.…”

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.…”
Get full text

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

Get full text