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INVITATIONS TO COMMENT

The FRSC monitors the technical activities of the IASB and issues Invitations to Comment on exposure drafts of proposed IFRSs as these are issued by the IASB. Since IASB pronouncements when adopted are referred to as Philippine Accounting Standard (PAS) or Philippine Financial Reporting Standard (PFRS), references to IAS and IFRS in the documents below will be deemed to refer to the respective PAS or PFRS.

 

TITLE
FRSC
Comment
due date

FRSC Invitation to Comment on IFRIC Draft Interpretation D23, Distributions of Non-cash Assets to Owners

FRSC Invitation to Comment on IFRIC Draft Interpretation D23

IFRIC Draft Interpretation D23, Distributions of Non-cash Assets to Owners
(IFRIC Comment due date: April 25, 2008))
April 11, 2008
FRSC Invitation to Comment on IFRIC Draft Interpretation D24, Customer Contributions

FRSC Invitation to Commen on IFRIC Draft Interpretation D24

IFRIC Draft Interpretation D24, Customer Contributions
(IFRIC Comment due date: April 25, 2008)
April 11 , 2008
FRSC Invitation to Comment on IASB ED of Proposed Amendments to IFRS 1, First-time Adoption of International Financial Reporting Standards, and IAS 27, Consolidated and Separate Financial Statements: Cost of an Ivestment in a Subsidiary, Jointly Controlled Entity or Associate

FRSC Invitation to Comment

IASB ED of Proposed Amendments to IFRS 1, First-time Adoption of International Financial Reporting Standards, and IAS 27, Consolidated and Separate Financial Statements
(IASB Comment due date: February 26, 2008)
February 13, 2008
FRSC Invitation to Comment on IASB ED of Proposed Amendments to IFRS 2, Share-based Payment, and IFRIC 11, IFRS2 - Group and Treasury Share Transactions: Group Cash-settled Share-based Payment Transactions

FRSC Invitation to Comment

ED of Proposed Amendments to IFRS 2, Share-based Payment, and IFRIC 11, IFRS2 - Group and Treasury Share Transactions: Group Cash-settled Share-based Payment Transactions
(IASB Comment due date: March 17, 2008)
March 3, 2008
FRSC Invitation to Comment on IASB ED of Proposed Improvements to International Financial Reporting Standards (IFRSs)

FRSC Invitation to Comment

IASB ED of Proposed Improvements to International Financial Reporting Standards (IFRSs)
(IASB Comment due date: January 11, 2008)
(ended)

FRSC Invitation to Comment on IASB ED 9, Joint Arrangements

FRSC Invitation to Comment

IASB ED 9: Joint Arrangements
(IASB Comment due date: January 11, 2008)

(ended)
FRSC Invitation to Comment on IASB ED of Proposed Amendments to IAS 39, Financial Instruments: Recognition and Measurement – Exposures Qualifying for Hedge Accounting

FRSC Invitation to Comment

IASB ED of Proposed Amendments to IAS 39, Financial Instruments: Recognition and Measurement – Exposures Qualifying for Hedge Accounting
(IASB Comment due date: January 11, 2008)
(ended)
FRSC Invitation to Comment on IFRIC Draft Interpretation D21, Real Estate Sales

FRSC Invitation to Comment

IFRIC Draft Interpretation D21: Real Estate Sales
(IASB Comment due date: October 5, 2007)
(ended)
FRSC Invitation to Comment on IFRIC Draft Interpretation D22, Hedges of a Net Investment in a Foreign Operation

FRSC Invitation to Comment

IFRIC Draft Interpretation D22: Hedges of a Net Investment in a Foreign Operation
(IASB Comment due date: October 19, 2007)
(ended)

FRSC Invitation to Comment on IASB Exposure Draft of IFRS for Small- and Medium-Sized Entities (SMEs)

FRSC Invitation to Comment

IASB Exposure Draft
(IASB Comment due date: October 1, 2007)

  • Proposed IFRS for SMEs
  • Proposed IFRS for SMEs - Basis for Conclusions
  • Proposed IFRS for SMEs - Draft Implementation Guidance - Illustrative Financial Statements and Disclosure Checklist
(ended)

FRSC Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IAS 24, Related Party Disclosures – State-Controlled Entities and the Definition of a Related Party

FRSC Invitation to Comment

IASB Exposure Draft: Proposed Amendments to IAS 24
(IASB Comment due date: May 25, 2007)

(ended)

FRSC Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IFRS 1, First Time Adoption of International Financial Reporting Standards - Cost of an Investment in a Subsidiary

FRSC Invitation to Comment


IASB Exposure Draft: Proposed Amendments to IFRS 1
(IASB Comment due date: April 27, 2007)

(ended)

FRSC Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IAS 32, Financial Instruments: Presentation, and IAS 1, Presentation of Financial Statements - Financial Instruments Puttable at Fair Value and Obligations arising on Liquidation

FRSC Invitation to Comment


IASB Exposure Draft: Proposed Amendments to IAS 32 and IAS 1
(IASB Comment due date: October 23, 2006)

(ended)

FRSC Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IAS 23, Borrowing Costs

FRSC Invitation to Comment


IASB Exposure Draft: Proposed Amendments to IAS 23
(IASB Comment due date: September 29, 2006)

(ended)
FRSC Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IAS 1, Presentation of Financial Statements: A Revised Presentation

FRSC Invitation to Comment

IASB Exposure Draft: Proposed Amendments to IAS 1
(IASB Comment due date: July 17, 2006) 
(ended)
ASC Invitation to Comment on IASB Proposed Amendments to Standard on Share-based Payment - Vesting Conditions and Cancellations

ASC Invitation to Comment


IASB Exposure Draft: Proposed Amendments to IFRS 2
(IASB Comment due date: June 2, 2006)
(ended)

ASC Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IFRS 3, Business Combinations

ASC Invitation to Comment


IASB Exposure Draft: Proposed Amendments to IFRS 3
(IASB Comment due date: October 28, 2005)

(ended)

ASC Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IAS 27, Consolidated and Separate Financial Statements

ASC Invitation to Comment


IASB Exposure Draft: Proposed Amendments to IAS 27
(IASB Comment due date: October 28, 2005)

(ended)
ASC Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IAS 37, Provisions, Contingent Liabilities and Contingent Assets and IAS 19, Employee Benefits

ASC Invitation to Comment

IASB Exposure Draft: Proposed Amendments to IAS 37
(IASB Comment due date: October 28, 2005)
(ended)




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