Archive IASB Project - Comment Letters
Below are zip files of old comment letteres received by the IASB. They are in date order with the older letters at the bottom of the page.
Draft Memorandum of Understanding on the role of Accounting Standard-Setters and their relationships with the IASB, 10th Aug 2005:
ED 3 Business Combinations, 14th Jul 2005:
Exposure draft of proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts, November 2004:
ED7 – IAS 39 Financial Instruments – Disclosures, October 2004:
IAS 39 Financial Instruments – Cash Flow Hedge A/c of Forecast Intra Group Transactions, October 2004:
IAS 39 Financial Instruments - Transition and Initial Recognition of Financial Assets and Financial Liabilities, October 2004:
ED Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement: The Fair Value Option (2004):
Proposed Amendments to IAS 19 Employee Benefits-Actuarial Gains and Losses, Group Plans and Disclosures (issued for comment 29 April 2004):
Discussion Paper Preliminary Views on Accounting Standards for Small and Medium-sized Entities, 6th Oct 2004:
Exposure Draft ED 6 Exploration for and Evaluation of Mineral Resources (issued for comment 15 January 2004:
ED on Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement – Fair Value Hedge for a Portfolio Hedge of Interest Rate Risk, 14 Nov 2003:
ED 5 Insurance Contracts, 10th Dec 2003:
ED2 Share-based Payment Comment Letters March 2003
Amendments to IAS 32, Financial Instruments: Disclosure and Presentation, and IAS 39, Financial Instruments: Recognition and Measurement, 14 October 2002:
Exposure Draft E65 - Agriculture 1999