Exposure drafts
The goal of the PIOB is to ensure the public interest responsiveness of the standards developed under its oversight. This goal requires SSBs that represent all stakeholders in a balanced manner, free from undue influence of any dominant stakeholder.
Attachments:
1EXPOSURE DRAFT ED/2013/4 – DEFINED BENEFIT PLANS: EMPLOYEE CONTRIBUTIONS
Proposed Amendments to IAS 19 The IASB on 25 March 2013 issued an exposure draft (ED) intended to clarify the application of IAS 19, ‘Employee Benefits’ (2011), to plans that require employees or third parties to contribute towards the cost of benefits. The amendments are in light of the concerns related to the accounting for […]
Attachments:
1Financial Instruments: Expected Credit Losses
Comments to be received by 5th July 2013.
Attachments:
1Auditors Responsibility Relating to Other Information – ISA 720 (Revised)
Comments to be received by April 30th 2013
Attachments:
1Proposal To Establish an Accounting Standards Advisory Forum
Comments to be received by December 17th 2012.
Attachments:
1Recoverable Amount Disclosures for Non-Financial Assets (Proposed Ammendments to IAS 36)
Comments to be received by 19th March 2013.
Attachments:
1A Framework for Audit Quality – Consultation Paper
Comments to be received by 15th of May 2013.
Attachments:
1Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
Proposed amendments to IFRS 10 and IAS 28. Comments to be received by 23 April 2013.