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IASB
[Hantera dokument]
2011-12-22 Rejection Notes Published byt the IFRS Interpretations Committee
2011-12-19 ED/2011/ Investment Entities
2011-11-25 IASB Agenda Consultation 2011
2011-09-13 ED/2011/3 Mandatory Effective Date of IFRS 9
2011-09-13 ED/2011/2 Improvements to IFRSs
2011-08-03 IFRS Foundation Report of the Trustees Strategy Review
2011-04-07 Supplement to ED/2009/12 Financial Instruments: Impairment
2011-03-31 IFRS Foundation Monitoring Board: Consultative Report on the Review of the IFRS Foundations Governance
2011-03-23 ED/2010/13 - Hedge Accounting
2011-03-14 Paper for Public Consultation - Status of the Trustees' Strategy Review
2011-02-01 Request for Views on Effective Dates and Transition Methods
2011-01-31 Staff draft IFRS X Consolidated Financial Statements
2011-01-31 IFRS Interpretations Committee Review
2010-12-16 IASB Exposure Draft ED/2010/8 Insurance Contracts
2010-11-04 Exposure Draft Leases ED/2010/9
2010-11-04 ED/2010/11 Deferred Tax: Recovery of Underlying Assets - Proposed amendments to IAS 12
2010-11-04 DI/2010/1 Stripping Costs in the Production Phase of a Surface Mine
2010-11-01 ED/2010/6 Revenue Contracts with Customers
2010-10-19 Put options written over non-controlling interests
2010-10-07 Staff Draft of Exposure Draft IFRS X Financial Statement Presentation
2010-09-13 ED/2010/7 Uncertainty Analysis Disclosure for Fair Value Measurements
2010-09-13 ED/2010/5 Presentation of Items of Other Comprehensive Income - Proposed amendments to IAS 1
2010-09-07 ED/2010/3 Defined Benefit Plans Proposed Amendments to IAS 19
2010-07-06 ED/2009/12 Exposure Draft Financial Instruments Amortised Cost and Impairment
2010-07-05 DP/2010/1 Exctractive Activities
2010-06-18 ED/2010/4 Fair Value Option for Financial Liabilities
2010-04-14 ED/2010/1 Measurement of Liabilities in IAS 37 - Proposed amendments to IAS 37
2010-04-09 IASB Exposure Drafts
2010-04-09 ED/2009/12 Financial Instruments: Amortised Cost and Impairment
2010-01-18 Exposure Draft ED/2009/6 Management Commenary
2009-12-02 IASCF Proposals for Enhanced Public Accountability
2009-11-25 Exposure Draft ED/2009/11 Improvements to IFRSs
2009-10-19 Current Deliberations on the Exposure Draft, Discount Rate for Employee Benefits
2009-09-28 Exposure Draft ED/2009/10 Discount Rate for Employee Benefits: Proposed Amendments to IAS 19
2009-09-28 Exposure Draft ED/2009/5 Fair Value Measurement
2009-09-17 Request for Information ("Expected Loss Model") Impairment of Financial Assets: Expected Cash Flow Approach
2009-09-14 Exposure Draft ED/2009/7 Financial Instruments Classification and Measurement
2009-09-14 Discussion Paper DP/2009/2 Credit Risk in Liability Measurement
2009-09-14 Exposure Draft ED/2009/9 Classification of Rights of Issues Proposed Amendments to IAS 32
2009-08-06 Exposure Draft ED/2009/3 Derecognition
2009-07-06 Discussion Paper DP/2009/1 Leases: Preliminary Views
2009-07-06 DP Preliminary Views on Revenue Recognition in Contracts with Customers
2009-07-06 Exposure Draft ED/2009/2 Income Tax
2009-04-20 DP Preliminary Views on Amendments to IAS 19 Employee Benefits
2009-04-16 D P Preliminary Views on Financial Statement Presentation
2009-04-06 E D 10 Consolidated Financial Statements
2009-04-02 IASCF Constitution Review part II
2009-03-12 E D Relationships with the State (Proposed Amendments to IAS 24 Related Party Disclosures)
2009-01-29 E D Discontinued Operations - Proposed Amendments to IFRS 5
2009-01-21 E D Embedded Derivatives - Proposed Amendments to IFRIC 9 and IAS 39
2009-01-20 E D Investments in Dept Instruments - Proposed Amendments to IFRS 7
2008-12-15 E D Improving Disclosures about Financial Instruments
2008-11-14 D P Improvements to IFRSs
2008-09-29 E D on an Improved Conceptual Framework for Financial Reporting (chapters 1 and 2)
2008-09-29 IASCF Constitution Review
2008-09-29 Endorsements of IFRS 3 (Revised) Business Combinations and the Amended IAS Consolidated Separate Financial Statements
2008-09-26 EFRAG Strengthening the European Contribution to the International Standard Setting Process
2008-09-22 D P Preliminary Views on Amendments to IAS 19 Employee Benefits
2008-09-10 IASB D P Reducing Complexity in Reporting Financial Instruments
2008-09-05 D P Financial Instruments with characteristics of Equity
2008-04-02 E D Amendments to IFRS 2 and IFRIC 11 IFRS 2
2008-02-29 E D of proposed Amendments to IFRS 1 and IAS 27
2008-01-28 E D Amendments to IAS 39 Financial Instruments: Recognition and Measurement, Exposures Qualifying for Hedge Accounting
2008-01-28 E D of Proposed Improvements to International Financial Reporting Standards
2008-01-28 E D 9 Joint Arrangements
2007-11-28 IASB D P Preliminary Views on Insurance Contracts
2007-06-01 IAS 24 Related Party Disclosures
IFRIC
[Hantera dokument]
2009-09-14 IFRIC Draft Interpretation D25 Extinguishing Financial Liabilities with Equity Instruments
2009-03-03 Post-implementation Revisions to IFRIC Interpretations - Proposed Amendments to IFRIC 9 and IFRIC 16
2008-04-25 IFRIC Draft Interpretation D 23 Distributions of Non-cash Assets to Owners
2007-10-05 IFRIC D21 Real Estate Sales
Övrigt
[Hantera dokument]
2012-01-03 Synpunkter på förslag till EU-direktiv om årsbokslut, sammanställda redovisningar och rapporter i vissa typer av företag
2010-09-13 FASB ED Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities
2010-09-13 EU-kommissionens "Non-Paper for the Ad Hoc Working Group on the Revision of the Accounting Directives"
2010-06-18 Fyra aktiebolagsrättsliga frågor (Ds 2010:8)
2010-01-18 Tillämpning av internationell redovisningsstand för små och medelstora företag (IFRS for SMEs) (Dnr Ju 2009/9697/L1)
2009-11-05 Förslag till ändringar i redovisningsföreskrifterna (FI Dnr 09-849-200)
2009-09-14 Försenad årsredovisning och bokföringsbrott m. m. (SOU 2009:46)
2009-09-14 Förenklingar i aktiebolagslagen m. m. (SOU 2009:34)
2009-09-14 Ds 2009:34 Ett undantag från skyldigheten att upprätta koncernredovisning
2009-02-23 Beskattningstidpunkten för näringsverksamhet (SOU 2008:80)
2008-10-15 Enklare redovisning (SOU 2008:67) - Delbetänkande av utredningen om enklare redovisning
2008-04-03 Beträffande ändringar i EG:s redovisningsdirektiv
2007-11-23 Redovisning av pensionsåtaganden till anställda (Dnr 07-3420-200 2007-11-01)
2007-06-13 Förslag till ändringar i redovisningsföreskrifterna (FI Dnr 07-3420-200)