Sunday 19 May 2013
Agenda paper 10: Conceptual Framework: Cover note Agenda paper 10A: Conceptual Framework: Purpose and Status of the Conceptual Framework: Cover Paper Agenda paper 10A(a): Conceptual Framework: Draft discussion paper Purpose and status of the Conceptual Framework Agenda paper 10B: Conceptual Framework: Elements of financial statements: Cover paper Agenda paper 10B(a): Conceptual Framework: Draft discussion paper: Elements of financial statements Agenda paper 10C: Conceptual Framework: Cover paper for Section 3- Additional guidance to support the asset and liability definitions Agenda paper 10C(a): Conceptual Framework: Draft discussion paper: Section 3 Additional guidance to support the asset and liability definitions Agenda paper 10D: Conceptual Framework: Recognition and derecognition Cover Paper Agenda paper 10D(a): Conceptual Framework: Draft Discussion paper Recognition and derecognition Agenda paper 10E: Conceptual Framework: Cover paper for Section 5: Definition of equity and distinction between liabilities and equity instruments Agenda paper 10E(a): Conceptual Framework: Draft Discussion paper Elements of financial statements: definition of equity and distinction between liabilities and equity instruments Agenda paper 10E(b): Conceptual Framework: Draft Discussion paper Elements of financial statements: definition of equity and distinction between liabilities and equity instruments Agenda paper 10F: Conceptual Framework: Measurement – Cover paper Agenda paper 10F(a): Conceptual Framework: Draft discussion paper Measurement Agenda paper 10F(b): Conceptual Framework: Draft discussion paper appendix Measurements in existing and proposed IFRSs Agenda paper 10G: Conceptual Framework: Presentation and disclosure Cover Paper Agenda paper 10G(a): Conceptual Framework: Draft discussion paper Presentation and disclosure (general) Agenda Paper 10H: Conceptual Framework: Presentation in the statement of comprehensive income – profit or loss and OCI - Cover Paper Agenda Paper 10H(a): Conceptual Framework: Draft discussion paper – Section 8: Presentation in the statement of comprehensive income - profit or loss and OCI Agenda paper 10I: Conceptual Framework: Reporting Entity Cover Paper Agenda paper 10I(a): Conceptual Framework: Draft discussion paper Appendix – Reporting entity Agenda paper 10J: Conceptual Framework: Capital maintenance Cover Paper Agenda paper 10J(a): Conceptual Framework: Draft discussion paper: Capital maintenance Agenda paper 10K: Conceptual Framework: The use of ‘business model’ in the Conceptual Framework Agenda Paper 10L: Conceptual Framework: Questions for respondents to the Discussion Paper [Zip File]
5: Conceptual Framework: Cover note[PDF]
Agenda Paper 3: Cover note
Agenda Paper 3: Cover note Agenda Paper 3A: Draft discussion paper: Purpose and status of the Conceptual Framework Agenda Paper 3B: Draft discussion paper: Elements – Definition of elements Agenda Paper 3C: Draft discussion paper: guidance to support the definition of a liability Agenda Paper 3D: Draft Discussion paper: Elements of financial statements: definition of equity and distinction between liabilities and equity instruments Agenda Paper 3E: Draft Discussion paper: Recognition and derecognition Agenda Paper 3F: Draft discussion paper: Measurement principles Agenda Paper 3G: Draft discussion paper: Initial and subsequent measurement Agenda Paper 3H: Reporting entity – Proposed approach Agenda Paper 3I: Feedback on survey and Discussion Forum Agenda Paper 3J: ASBJ Research on the use of OCI Agenda Paper 3K: Table of contents [Zip File]
Agenda Paper 9: Cover memo Agenda Paper 9A: Definition of an asset Agenda Paper 9B: Definition of a liability Agenda Paper 9C: Recognition/ Derecognition Agenda Paper 9D: Presentation [Zip File]
Agenda Paper 3: Cover Memo Agenda Paper 3A: Measurement Agenda Paper 3B: Liability/Equity Agenda Paper 3C: Project Plan [Zip File]
Agenda Paper 4: Overview Agenda Paper 4A: The Reporting Entity [Zip file]
Agenda Paper 14: Conceptual Framework [PDF]