Exposure Drafts and Consultations

Proposed Amendments to FRS 29 (IFRS) 'Financial Instruments: Disclosures': Disclosure (February 2011)

FRED: Improvements to Financial Reporting Standards 2010 (June 2010) 

ED: Proposed Amendment to FRS 25 (IAS 32 (November 2009) 

FRED: Proposed Amendments to UITF Abstract 42 (IFRIC 9) and FRS 26 (IAS 39) Embedded Derivatives (June 2009) 

FRED: Improvements to Financial Reporting Standards 2009 (June 2009) 

Amendments to FRS 2, FRS 6 and FRS 28 Legal Changes: 2008 (December 2008) 

Proposed Amendments to FRS 29 (IFRS 7) Improvements to Financial Instrument Disclosures (November 2008) 

Financial Reporting Exposure Draft: 'Heritage Assets' (FRED 42) (June 2008) 

Proposed Amendment to FRS 25 'Financial Instruments: Presentation' Puttable Financial Instruments (March 2008) 

Amendment to FRS 20 (IFRS 2) Share-based payment - Group Cash-settled Share-based Payment Transactions (January 2008) 

Exposure Draft Amendments to FRS 26 (IAS 36) (October 2007) 

FRED 41: Related Party Disclosures (July 2007) 

Proposed Amendment to FRS 3 'Reporting Financial Performance' (March 2007) 

Statement Half-yearly financial reports (February 2007) 

Financial Reporting Exposure Draft 'Accounting for Heritage Assets' (FRED 40) (December 2006) 

Proposed Amendment to FRS 17 'Retirement Benefits' and Reporting Statement Retirement Benefits - Disclosures (May 2006)

Exposure Draft ‘Statement of Principles for Financial Reporting: Proposed Interpretation for Public Benefit Entities (August 2005) 

FRED 39: Amendments to FRS 12 and Amendments to FRS 17 (July 2005) 

FRED 35: Corresponding Amount (March 2005) 

Exposure Draft Amendment to FRSSE Effective (November 2004) 

FRED 33: Financial Instruments: Disclosure (July 2004) 

FRED 30: Third Supplement Further Amendments to the Proposed Standards on Financial Instrument (July 2004) 

FRED 32: Disposal of Non-current Asset and Presenttion of Discontinued Operations (July 2003) 

FRED 23: Financial Instruments: Hedge Accounting (May 2002) 

FRED 25: Related Party Disclosure (May 2002) 

FRED 28: Inventories Construction and Service Contract (May 2002) 

FRED 29: Property Plant and Equipment Borrowing Cost (May 2002) 

FRED 22: Revision of FRS 3 Reporting Financial Performance (December 2000) 

Exposure Draft Amendment to FRS 3 Reporting Financial Performance: Insurance Companies (March 1999)

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