Sunday 19 May 2013
12
12A
12A-a
12B
12C
12D
Cover note
Analysis of intangible assets
Addendum to Paper 12A – clarification
Additional analysis of regulatory liabilities
Analysis of RRA disclosure requirements
Future plans for the RRA project
11
11A
11B
11C
11D
11E
11F
11G
11H
11I
Staff summary & questions for the Board
Analysis of regulatory environments
Analysis of scope (unit of account) Comparison of RRA project to current IFRSs
RRA project compared to other IASB projects
Results of outreach efforts
Analysis of Scope
Other matters
Sweep Issue: Future actions and timeline
7
Summary comment letter analysis
Sweep issues reflected in the pre-ballot draft
9
9A
9B
Measurement and expected cash flows
Illustrative examples on presentation and disclosures
9C
Cover memo
Recognition and measurement
Presentation and disclosure requirements
Scope — additional considerations
Defining the scope of the project
12-a
Agenda proposal: rate-regulated activities
Project plan for agenda request on Rate-regulated Activities (Agenda Paper 7A)