Exposure draft

• 資料種別: 図書
• タイトル: Exposure draft
• 出版事項: International Accounting Standards Committee
• 出版地（国名コード）: uk
• 対象利用者: 一般
• 一般注記: Imprint varies: International Accounting Standards Board
• 関連情報: Mandatory effective date of IFRS 9 : proposed amendment to IFRS 9 (November 2009) and IFRS 9 (October 2010) : comments to be received by 21 October 2011; https://cir.nii.ac.jp/crid/1130000793833307776; Intangible assets : issued for comment by 30 November 1995; https://cir.nii.ac.jp/crid/1130000794062727680; Annual improvements to IFRSs 2010-2012 cycle (proposed amendments to International Financial Reporting Standards) : comments to be received by 5 September 2012; https://cir.nii.ac.jp/crid/1130000794145980288; Government loans (proposed amendments to IFRS 1) : comments to be received by 5 January 2012; https://cir.nii.ac.jp/crid/1130000794325122176; Agriculture: bearer plants (proposed amendments to IAS 16 and IAS 41) : comments to be received by 28 Octber 2013; https://cir.nii.ac.jp/crid/1130000794360471936; Provisions, contingent liabilities and contingent assets : issued for comment by 15 November 1997; https://cir.nii.ac.jp/crid/1130000794940006784; Discont[in]uing operations : issued for comment by 15 November 1997; https://cir.nii.ac.jp/crid/1130000795391244032; Earnings per share : issued for comment by 30 June 1996; https://cir.nii.ac.jp/crid/1130000795812149888; Sale 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; https://cir.nii.ac.jp/crid/1130000795847085824; Regulatory deferral accounts : comments to be received by 4 September 2013; https://cir.nii.ac.jp/crid/1130000796042784256; Classification and measurement: limited amendments to IFRS 9 (proposed amendments to IFRS 9 (2010)) : comments to be received by 28 March 2013; https://cir.nii.ac.jp/crid/1130000796081669888; Limited exemption from comparative IFRS 7 disclosures for first-time adopters (proposed amendment to IFRS 1) : comments to be received by 29 December 2009; https://cir.nii.ac.jp/crid/1130000796318620800; Financial instruments : expected credit losses : comments to be received by 5 July 2013; https://cir.nii.ac.jp/crid/1130000796327748352; Income tax consequences of dividends : IAS 12 (revised 1996), income taxes : issued for comment by 10 September 2000; https://cir.nii.ac.jp/crid/1130000797209260672; Reporting financial information by segment : issued for comment by 30 June 1996; https://cir.nii.ac.jp/crid/1130000797562257280; Offsetting financial assets and financial liabilities : comments to be received by 28 April 2011; https://cir.nii.ac.jp/crid/1130000797692831104; Equity method: share of other net asset changes (proposed amendments to IAS 28) : comments to be received by 22 March 2013; https://cir.nii.ac.jp/crid/1130000797750232832; Novation of derivatives and continuation of hedge accounting (proposed amendments to IAS 39 and IFRS 9) : comments to be received by april 2013; https://cir.nii.ac.jp/crid/1130000797753734144; https://cir.nii.ac.jp/crid/1130000797773485952; Defined benefit plans : employee contributions (proposed amendments to IAS 19) : comments to be received by 25 July 2013; https://cir.nii.ac.jp/crid/1130000798175120768; Measuring quoted investments in subsidiaries, joint ventures and associates at fair value : proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and illustrative examples for IFRS 13 : comments to be received by 16 January 2015; https://cir.nii.ac.jp/crid/1130000798267773568; Employee benefits : issued for comment by 31 January 1997; https://cir.nii.ac.jp/crid/1130000798347614208; Investment entities : comments to be received by 5 January 2012; https://cir.nii.ac.jp/crid/1130000798376603648; Annual improvements cycle 2011-2013 : (proposed amendments to International Financial Reporting Standards) : comments to be received by 18 February 2013; https://cir.nii.ac.jp/crid/1130000798393179648; International accounting standard : proposed statement : disclosures in the financial statements of banks and similar financial institutions; https://cir.nii.ac.jp/crid/1130282268657463040; Investment property; https://cir.nii.ac.jp/crid/1130282268668988928; Acquisition of an interest in a joint operation (proposed amendments to IFRS 11) : comments to be received by 23 April 2013; https://cir.nii.ac.jp/crid/1130282268706508928; Fair value option for financial liabilities : comments to be received by 16 July 2010 : comments to be received by 16 July 2010; https://cir.nii.ac.jp/crid/1130282268713326720; Financial instruments : recognition and measurement : issued for comment by 30 September 1998; https://cir.nii.ac.jp/crid/1130282268953309056; Recoverable amount disclosures for non-financial assets : proposed amendments to IAS 36 : comments to be received by 19 March 2013; https://cir.nii.ac.jp/crid/1130282269079741056; Agriculture : issued for comment by 31 January 2000; https://cir.nii.ac.jp/crid/1130282269219348736; Improvements to IFRSs (proposed amendments to International financial reporting standards) : comments to be received by 21 October 2011; https://cir.nii.ac.jp/crid/1130282269268159104; Proposed International Accounting Standard : financial instruments : issued for comment by 31 July 1994; https://cir.nii.ac.jp/crid/1130282269271328000; IAS 39, Financial instruments : recognition and measurement, and other related standards : issued for comment by 10 September 2000; https://cir.nii.ac.jp/crid/1130282269556208768; Impairment of assets : issued for comment by 15 August 1997; https://cir.nii.ac.jp/crid/1130282269610609536; Business combinations : issued for comment by 15 November 1997; https://cir.nii.ac.jp/crid/1130282269668367232; Measurement uncertainty analysis disclosure for fair value measurements : limited re-exposure of proposed disclosure : comments to be received by 7 September 2010; https://cir.nii.ac.jp/crid/1130282269704634496; Comparability of financial statements : proposed amendments to International Accounting Standards 2, 5, 8, 9, 11, 16, 17, 18, 19, 21, 22, 23 and 25; https://cir.nii.ac.jp/crid/1130282269989501568; Transition guidance (proposed amendments to IFRS 10) : comments to be received by 21 March 2012; https://cir.nii.ac.jp/crid/1130282270001400064; Equity method in separate financial statements (proposed amendments to IAS 27) : comments to be received by 3 February 2014; https://cir.nii.ac.jp/crid/1130282270313736448; Disclosure initiative : proposed amendments to IAS 1 : comments to be received by 23 July 2014; https://cir.nii.ac.jp/crid/1130282270314627584; Interim financial reporting : issued for comment by 31 October 1997; https://cir.nii.ac.jp/crid/1130282270319953536; International accounting standard : proposed statement : financial reporting of interests in joint ventures; https://cir.nii.ac.jp/crid/1130282270329448320; Disclosure initiative : proposed amendments to IAS 7 : comments to be received by 17 April 2015; https://cir.nii.ac.jp/crid/1130282270358696576; Presentation of financial statements : issued for comment by 31 October 1996; https://cir.nii.ac.jp/crid/1130282270367516416; Events after the balance sheet date : issued for comment by 15 February, 1999; https://cir.nii.ac.jp/crid/1130282270583724928; Annual improvements to IFRSs 2012-2014 cycle : comments to be received by 13 March 2014; https://cir.nii.ac.jp/crid/1130282270894380416; Conceptual framework for financial reporting : the reporting entity : comments to be received by 16 July 2010; https://cir.nii.ac.jp/crid/1130282270958918784; Severe hyperinflation : proposed amendment to IFRS 1 : comments to be received by 30 November 2010; https://cir.nii.ac.jp/crid/1130282271060062336; Presentation of items of other comprehensive income : proposed amendments to IAS 1 : comments to be received by 30 September 2010; https://cir.nii.ac.jp/crid/1130282271433827968; Removal of fixed dates for first-time adopters : proposed amendments to IFRS 1 : comments to be received by 27 October 2010; https://cir.nii.ac.jp/crid/1130282271524946560; Measurement of liabilities in IAS 37 : limited re-exposure of proposed amendment to IAS 37 : comments to be received by 12 April 2010; https://cir.nii.ac.jp/crid/1130282271727972608; Proposed international accounting standard : leases; https://cir.nii.ac.jp/crid/1130282271728599168; Improvements to IFRSs (proposed amendments to International financial reporting standards) : comments to be received by 24 November 2009; https://cir.nii.ac.jp/crid/1130282271753938304; Pension plan assets : IAS 19 (revised 1998), employee benefits : issued for comment by 10 September 2000; https://cir.nii.ac.jp/crid/1130282271757723776; Deferred tax : recovery of underlying assets : proposed amendment to IAS 12 : comments to be received by 9 November 2010; https://cir.nii.ac.jp/crid/1130282272272234112; https://cir.nii.ac.jp/crid/1130282272384335872; Clarification of acceptable methods of depreciation and amortisation (proposed amendments to IAS 16 and IAS 38) : comments to be received by 2 April 2013; https://cir.nii.ac.jp/crid/1130282272496647040; Current cost accounting : proposed statement of standard accounting practice; https://cir.nii.ac.jp/crid/1130282272616473216; Investment entities : applying the consolidation exception : proposed amendments to IFRS 10 and IAS 28 : comments to be received by 15 September 2014; https://cir.nii.ac.jp/crid/1130282272643090560; Defined benefit plans : proposed amendments to IAS 19 Employee benefits : comments to be received by 6 September 2010; https://cir.nii.ac.jp/crid/1130282272759980928; Intangible assets : issued for comment by 15 November 1997; https://cir.nii.ac.jp/crid/1130282272767177984; Income taxes : issued for comment by 31 May 1995; https://cir.nii.ac.jp/crid/1130282272980122880; Financial instruments : proposed International Accounting Standard issued for comment by 31 July 1994 International Accounting Standards Committee; https://cir.nii.ac.jp/crid/1130282273171533312; Classification and measurement of share-based payment transactions : proposed amendments to IFRS 2 : comments to be received by 25 March 2015; https://cir.nii.ac.jp/crid/1130282273240144768
• 関連情報（URI）: https://ci.nii.ac.jp/ncid/BA12676328#entity
• 連携機関・データベース: 国立情報学研究所 : CiNii Research
• 提供元機関・データベース: CiNii Books; https://ci.nii.ac.jp/books
• NACSIS書誌ID（NCID）: https://ci.nii.ac.jp/ncid/BA12676328 : BA12676328

目次

Mandatory effective date of IFRS 9 : proposed amendment to IFRS 9 (November 2009) and IFRS 9 (October 2010) : comments to be received by 21 October 2011

Intangible assets : issued for comment by 30 November 1995

Annual improvements to IFRSs 2010-2012 cycle (proposed amendments to International Financial Reporting Standards) : comments to be received by 5 September 2012

Government loans (proposed amendments to IFRS 1) : comments to be received by 5 January 2012

Agriculture: bearer plants (proposed amendments to IAS 16 and IAS 41) : comments to be received by 28 Octber 2013