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Entwürfe des IASB

	Datum		Titel
	2013-05-16		IASB ED Leases IASB ED/2013/6 Leases
	2013-05-16		IASB ED Leases - Basis for Conclusions IASB ED/2013/6 Leases - Basis for Conclusions
	2013-05-16		IASB ED Leases - Illustrative Examples IASB ED/2013/6 Leases - Illustrative Examples
	2013-04-25		IASB ED/2013/5 Regulatory Deferral Accounts IASB ED/2013/5 Regulatory Deferral Accounts
	2013-03-28		Request for Information Rate Regulation Request for Information Rate Regulation
	2013-03-25		IASB ED/2013/4 Defined Benefit Plans: Employee Contributions - IASB ED/2013/4 Defined Benefit Plans: Employee Contributions - amend to IAS 19
	2013-03-07		IASB ED/2013/3 Financial Instruments: Expected Credit Losses IASB ED/2013/3 Financial Instruments: Expected Credit Losses
	2013-02-28		IASB ED/2013/2 Novation of Derivatives and Continuation of Hegde Accounting - amend to IAS 39 and I IASB ED/2013/2 Novation of Derivatives and Continuation of Hegde Accounting - amend to IAS 39 and IFRS 9
	2013-01-18		IASB ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets - amend to IAS 36 IASB ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets - amend to IAS 36
	2012-12-13		IASB ED/2012/6 amend IFRS 10 and IAS 28 IASB ED/2012/6 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture - amend to IFRS 10 and IAS 28
	2012-12-13		IASB ED/2012/7 amend to IFRS 11 IASB ED/2012/7 Acquisition of an Interest in a Joint Operation - amend to IFRS 11
	2012-12-04		IASB ED/2012/5 amendments to IAS 16 and IAS 38 IASB ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation - Proposed amendments to IAS 16 and IAS 38
	2012-11-28		IASB ED Classification an Measurement: Limited Amenments to IFRS 9 IASB ED/2012/4 Classification an Measurement: Limited Amenments to IFRS 9
	2012-11-22		IASB ED/2012/3 Equity Method - amendments to IAS 28 IASB ED/2012/3 Equity Method: Share of Other Net Asset Changes - Proposed amendments to IAS 28
	2012-11-20		IASB ED/2012/2 Annual Improvements to IFRSs 2011-2013 Cycle IASB ED/2012/2 Annual Improvements to IFRSs 2011-2013 Cycle
	2012-09-07		IASB Review Draft Hedge Accounting IASB Review Draft Hedge Accounting
	2012-07-19		RfI: Post-implementation Review: IFRS 8 Operating Segments Request for Information: Post-implementation Review: IFRS 8 Operating Segments
	2012-07-05		IASB ED/2012/1 Annual Improvements to IFRSs 2010-2012 Cycle IASB ED/2012/1 Annual Improvements to IFRSs 2010-2012 Cycle
	2012-06-27		RfI Comprehensive Review of the IFRS for SMEs Request for Information Comprehensive Review of the IFRS for SMEs
	2011-12-20		IASB ED Transition Guidance - Proposed amendments to IFRS 10 IASB ED/2011/7 Transition Guidance - Proposed amendments to IFRS 10
	2011-11-14		IASB ED Revenue from Contracts with Customer IASB ED/2011/6 Revenue from Contracts with Customer
	2011-11-14		IASB ED Revenue from Contracts with Customer - Basis for Conclusions IASB ED/2011/6 Revenue from Contracts with Customer - Basis for Conclusions
	2011-11-14		IASB ED Revenue from Contracts with Customer - Illustrative Examples IASB ED/2011/6 Revenue from Contracts with Customer - Illustrative Examples
	2011-10-20		IASB ED/2011/5 Government Loans - Proposed amendments to IFRS 1 IASB ED/2011/5 Government Loans - Proposed amendments to IFRS 1
	2011-08-25		IASB ED/2011/4 Investment Entities IASB ED/2011/4 Investment Entities
	2011-08-04		IASB ED/2011/3 Mandatory Effective Date of IFRS 9 IASB ED/2011/3 Mandatory Effective Date of IFRS 9
	2011-06-22		IASB ED/2011/2 Improvements to IFRSs (Project Cycle 2009-2011) IASB ED/2011/2 Improvements to IFRSs (Project Cycle 2009-2011)
	2011-02-07		Consultative Report on the Review of the IFRS Foundation's Governance Consultative Report on the Review of the IFRS Foundation's Governance
	2011-01-31		IASB Supplement to ED/2009/12 Financial Instruments: Impairment IASB Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment - Financial Instruments: Impairment
	2011-01-28		IASB ED Offsetting Financial Assets and Financial Liabilities IASB ED/2011/1 Offsetting Financial Assets and Financial Liabilities
	2010-12-09		IASB ED/2010/13 Hedge Accounting IASB ED/2010/13 Hedge Accounting
	2010-12-09		IASB ED/2010/13 Hedge Accounting - BC and IE IASB ED/2010/13 Hedge Accounting - Basis for Conclusions and Illustrative Examples
	2010-10-19		IASB Request for Views on Effective Dates and Transition Methods IASB Request for Views on Effective Dates and Transition Methods
	2010-09-30		IASB ED Severe Hyperinflation IASB ED/2010/12 Severe Hyperinflation - Proposed amendment to IFRS 1
	2010-09-10		IASB ED Deffered Tax: Recovery of Underlying Assets IASB ED/2010/11 Deffered Tax: Recovery of Underlying Assets - Proposed amendments to IAS 12
	2010-08-31		The annual improvements process - Due Process Handbook The annual improvements process: Proposal amend the Due Process Handbook for the IASB
	2010-08-26		IASB ED amend IFRS 1 Removal of Fixed Dates IASB ED/2010/10 amend IFRS 1 Removal of Fixed Dates for First-time Adopters
	2010-08-17		IASB ED Leases IASB ED/2010/9 Leases
	2010-08-17		IASB ED Leases - Basis for Conclusions IASB ED/2010/9 Leases - Basis for Conclusions
	2010-07-30		IASB ED Insurance Contracts IASB ED/2010/8 Insurance Contracts
	2010-07-30		IASB ED Insurance Contracts - Basis for Conclusions IASB ED/2010/8 Insurance Contracts - Basis for Conclusions
	2010-06-29		IASB ED Measurement Uncertainty Analysis Disclosure for Fair Value Measurements IASB ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements
	2010-06-24		IASB ED Revenue from Contracts with Customers IASB ED/2010/6 Revenue from Contracts with Customers
	2010-06-24		IASB ED Revenue from Contracts with Customers - Basis for Conclusions IASB ED/2010/6 Revenue from Contracts with Customers - Basis for Conclusions
	2010-06-01		IASB Staff Draft of ED IFRS X Financial Statement Presentation IASB Staff Draft of ED IFRS X Financial Statement Presentation
	2010-06-01		IASB Staff Draft of ED IFRS X Financial Statement Presentation - Introduction IASB Staff Draft of ED IFRS X Financial Statement Presentation - Introduction
	2010-05-27		IASB ED Presentation of Items of Other Comprehensive Income - Proposed amendments to IAS 1 IASB ED/2010/5 Presentation of Items of Other Comprehensive Income - Proposed amendments to IAS 1
	2010-05-11		IASB ED Fair Value Option for Financial Liabilities IASB ED/2010/4 Fair Value Option for Financial Liabilities
	2010-04-29		IASB ED Amendments to IAS 19 Defined Benefit Plans IASB ED/2010/3 Amendments to IAS 19 Defined Benefit Plans
	2010-04-06		IASB DP Extractive Activities IASB DP/2010/1 Extractive Activities
	2010-03-11		IASB ED Conceptual Framework for Financial Reporting - The Reporting Entity IASB ED 2010/2 Conceptual Framework for Financial Reporting - The Reporting Entity
	2010-01-05		IASB ED/2010/1 Amendments to IAS 37 IASB ED/2010/1 Amendments to IAS 37 Measurement of Liabilities in IAS 37
	2009-11-26		IASB ED Amendments to IFRS 1 - IFRS 7 IASB ED/2009/13 Amendments to IFRS 1 - Limited Exemption from Comperative IFRS 7 Disclosures for First-time Adopters
	2009-11-05		IASB ED Financial Instruments: Amortised Cost and Impairment IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment
	2009-11-05		IASB ED Financial Instruments: Amortised Cost and Impairment - Basis for Concluions IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment - Basis for Concluions
	2009-08-26		IASB ED Improvements to IFRSs (Project Cycle 2008-2010) IASB ED/2009/11 Improvements to IFRSs (Project Cycle 2008-2010)
	2009-08-20		IASB ED Amendments to IAS 19 Discount Rate for Employee Benefits IASB ED/2009/10 Amendments to IAS 19 Discount Rate for Employee Benefits
	2009-08-06		IASB ED Amendments to IAS 32 Classification of Rights Issues IASB ED/2009/9 Amendments to IAS 32 Classification of Rights Issues
	2009-07-23		IASB ED Rate-regulated Activities IASB ED/2009/08 Rate-regulated Activities
	2009-07-23		IASB ED Rate-regulated Activities - Basis for Conclusions IASB ED/2009/08 Rate-regulated Activities - Basis for Conclusions
	2009-07-23		IASB ED Rate-regulated Activities - Illustrative Examples IASB ED/2009/08 Rate-regulated Activities - Illustrative Examples
	2009-07-14		IASB ED Financial Instruments: Classification and Measurement IASB ED/2009/7 Financial Instruments: Classification and Measurement
	2009-07-14		IASB ED Financial Instruments: Classification and Measurement - Basis for conclusions IASB ED/2009/7 Financial Instruments: Classification and Measurement - Basis for conclusions
	2009-07-14		IASB ED Financial Instruments: Classification and Measurement - Draft amendments to other IFRSs and IASB ED/2009/7 Financial Instruments: Classification and Measurement - Draft amendments to other IFRSs and guidance
	2009-06-26		IASB Request for Information 'Expected loss Model' - Impairment of Financial Assets IASB Request for Information 'Expected loss Model' - Impairment of Financial Assets: Expected Cash Flow Approach
	2009-06-23		IASB ED Management Commentary IASB ED/2009/6 Management Commentary
	2009-06-18		IASB DP Credit Risk in Liability Measurement IASB DP/2009/2 Credit Risk in Liability Measurement
	2009-06-18		IASB DP Credit Risk in Liability Measurement - staff paper IASB DP/2009/2 Credit Risk in Liability Measurement - staff paper
	2009-05-28		IASB ED Fair Value Measurement - Basis for Conclusions IASB ED/2009/5 Fair Value Measurement - Basis for Conclusions
	2009-05-28		IASB ED Fair Value Measurement - Illustrative Examples IASB ED/2009/5 Fair Value Measurement - Illustrative Examples
	2009-05-28		IASB ED amend IFRIC 14 IASB ED/2009/4 amend IFRIC 14 - IAS 19
	2009-05-28		IASB ED Fair Value Measurement IASB ED/2009/5 Fair Value Measurement
	2009-03-31		IASB ED Derecognition u2013 Proposed amendments to IAS 39 and IFRS 7 IASB ED/2009/3 Derecognition u2013 Proposed amendments to IAS 39 and IFRS 7
	2009-03-31		IASB ED Income Tax IASB ED/2009/2 Income Tax
	2009-03-31		IASB ED Income Tax - Basis for Conclusions IASB ED/2009/2 Income Tax - Basis for Conclusions
	2009-03-31		IASB ED Income Tax - Illustrative Examples IASB ED/2009/2 Income Tax - Illustrative Examples
	2009-03-19		IASB DP Preliminary Views on Leases IASB DP/2009/1 Preliminary Views on Leases
	2008-12-23		ED amend IFRS 7 - Investments in Debt Instruments ED amend IFRS 7 - Investments in Debt Instruments
	2008-12-22		ED amend IFRIC 9 and IAS 39 - Embedded Derivatives ED amend IFRIC 9 and IAS 39 - Embedded Derivatives
	2008-12-19		IASB DP Preliminary Views on Revenue Recognition in Contracts with Customers IASB DP Preliminary Views on Revenue Recognition in Contracts with Customers
	2008-12-18		ED 10 Consolidated Financial Statements - Exposure Draft ED 10 Consolidated Financial Statements - Exposure Draft
	2008-12-18		ED 10 Consolidated Financial Statements - Basis for Conclusions ED 10 Consolidated Financial Statements - Basis for Conclusions
	2008-12-18		ED 10 Consolidated Financial Statements - Draft Illustrative Examples ED 10 Consolidated Financial Statements - Draft Illustrative Examples
	2008-12-11		ED amendments to IAS 24 Relationships with the State ED amendments to IAS 24 Relationships with the State
	2008-10-16		IASB DP Preliminary Views on Financial Statement Presentation IASB DP Preliminary Views on Financial Statement Presentation
	2008-10-15		ED amend IFRS 7 Improving Disclosures about Financial Instruments ED amend IFRS 7 Improving Disclosures about Financial Instruments
	2008-09-25		ED Amendments to IFRS 1 Additional Exemptions for First-time Adopters ED Amendments to IFRS 1 Additional Exemptions for First-time Adopters
	2008-09-25		ED Amendments to IFRS 5 Discontinued Operations ED Amendments to IFRS 5 Discontinued Operations
	2008-08-07		ED of Proposed Improvements to IFRSs (Project Cycle 2007-2009) ED of Proposed Improvements to IFRSs (Project Cycle 2007-2009)
	2008-08-07		ED amend IAS 33 Simplifying Earnings per Share ED amend IAS 33 Simplifying Earnings per Share
	2008-05-29		ED of an improved Conceptual Framework for Financial Reporting - Phase A ED of an improved Conceptual Framework for Financial Reporting u2013 Chapter 1: The Objective of Financial Reporting, and Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information
	2008-05-29		DP Preliminary Views on an improved Conceptual Framework for Financial Reporting - Phase D DP Preliminary Views on an improved Conceptual Framework for Financial Reporting u2013 The Reporting Entity
	2008-03-27		DP Preliminary Views on Amendments to IAS 19 Employee Benefitsu2019 DP Preliminary Views on Amendments to IAS 19 Employee Benefitsu2019
	2008-03-19		DP Reducing Complexity in Reporting Financial Instruments DP Reducing Complexity in Reporting Financial Instruments
	2008-02-28		DP Financial Instruments with Characteristics of Equity DP Financial Instruments with Characteristics of Equity
	2007-12-13		ED amendments to IFRS 1 and IAS 27 ED amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements
	2007-12-13		ED Amendments to IFRS 2 and IFRIC 11 ED Amendments to IFRS 2 Shared-based Payment and IFRIC 11 IFRS 2 u2013 Group and Treasury Share Transactions
	2007-10-11		ED of Proposed Improvements to IFRS ED of Proposed Improvements to IFRS
	2007-10-01		ED IFRS for SMEs - Basis for conclusions (deutsche Sprache) ED IFRS for SMEs - Basis for conclusions (deutsche Sprache)
	2007-10-01		ED IFRS for SMEs - Implementation Guidance (deutsche Sprache) ED IFRS for SMEs - Implementation Guidance (deutsche Sprache)
	2007-09-17		ED Amendments to IAS 39: Recognition and Measurement: Hedge Accounting ED Amendments to IAS 39: Recognition and Measurement: Identification of Exposures Qualifying for Hedge Acounting
	2007-09-13		ED 9 Joint Arrangements - Exposure Draft ED 9 Joint Arrangements - Exposure Draft
	2007-09-13		ED 9 Joint Arrangements - Basis for Conclusions ED 9 Joint Arrangements - Basis for Conclusions
	2007-09-13		ED 9 Joint Arrangements - Draft Illustrative Examples ED 9 Joint Arrangements - Draft Illustrative Examples
	2007-06-04		ED IFRS for SMEs (deutsche Sprache) ED IFRS for SMEs (deutsche Sprache)
	2007-05-03		DP Preliminary Views on Insurance Contracts - Part 1: Invitation to Comment and main text DP Preliminary Views on Insurance Contracts - Part 1: Invitation to Comment and main text
	2007-05-03		DP Preliminary Views on Insurance Contracts - Part 2: Appendices DP Preliminary Views on Insurance Contracts - Part 2: Appendices
	2007-03-05		ED Amendments to IAS 24 Related Party Disclosures ED Amendments to IAS 24 Related Party Disclosures
	2007-02-26		ED-IFRS for SMEs ED-IFRS for SMEs
	2007-02-26		ED IFRS for SMEs - Basis for conclusions ED IFRS for SMEs - Basis for conclusions
	2007-02-26		ED IFRS for SMEs - Implementation Guidance ED IFRS for SMEs - Implementation Guidance
	2007-02-26		ED IFRS for SMEs ED IFRS for SMEs
	2007-01-25		ED amend to IFRS 1 First-time Adoption of International Financial Reporting Standards ED amend to IFRS 1 First-time Adoption of International Financial Reporting Standards
	2006-11-30		DP Fair Value Measurements DP Fair Value Measurements- Part 1: Invitation to Comment and relevant IFRS guidance
	2006-08-04		Staff Draft of an Exposure Draft International Financial Reporting Standard for SMEs Staff Draft of an Exposure Draft International Financial Reporting Standard for Small and medium-sized entities (IFRS for SMEs)
	2006-07-17		Conceptual Framework for Financial Reporting DP Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information
	2006-06-22		ED Amendments to IAS 32 and IAS 1: Financial Instruments Puttable at Fair Value ED 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
	2006-05-25		ED Amendments to IAS 23 Borrowing Costs ED Amendments to IAS 23 Borrowing Costs
	2006-05-05		Draft IFRIC Handbook Draft Due Process Handbook for the IFRIC
	2006-03-27		ED Amendments to IAS 1 ED Amendments to IAS 1 Presentation of Financial Statements: A Revised Presentation
	2006-02-13		ED Amendments to IFRS 2 ED Amendments to IFRS 2: Vesting Conditions and Cancellations
	2006-01-30		IFRS ED 8 Operating Segments IFRS ED 8 Operating Segments
	2006-01-30		IFRS ED 8 Operating Segments - Basis for Conclusions IFRS ED 8 Operating Segments - Basis for Conclusions
	2006-01-30		IFRS ED 8 Operating Segments - Implementation Guidance IFRS ED 8 Operating Segments - Implementation Guidance
	2005-11-17		DP Measurement Bases for Financial Reporting DP Measurement Bases for Financial Reporting - Measurement on Initial Recognition
	2005-11-07		DP Management Commentary IASB Discussion Paper Management Commentary
	2005-10-04		DTC 1 Draft Technical Correction: Proposed Amendments to IAS 21
	2005-06-30		ED Amendments to IFRS 3 and IAS 27 ED Amendments to IFRS 3 Business Combinations und ED Amendments to IAS 27 Consolidated and Separate Financial Statements
	2005-06-30		ED Amendments to IAS 37 and to IAS 19 ED Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits
	2005-04-27		Consultative Document IFRIC - Review of Operations Consultative Document IFRIC - Review of Operations
	2005-04-05		SME Questionaire Staff Questionnaire on Possible Recognition and Measurement Modifications for Small and Medium-sized Entities (SMEs)
	2005-04-01		Due Process Due Process of IASB - Draft Handbook of Consultative Arrangements
	2005-02-01		Role of Accounting Draft Memorandum of Understanding on the role of Accounting Standard-Setters and their relationship with the IASB
	2004-07-22		ED 7 Financial Instruments: Disclosures ED 7 Financial Instruments: Disclosures
	2004-07-22		ED 7 Financial Instruments: Disclosures - Basis for Conclusions ED 7 Financial Instruments: Disclosures - Basis for Conclusions
	2004-07-22		ED 7 Financial Instruments: Disclosures - Implementation Guidance ED 7 Financial Instruments: Disclosures - Implementation Guidance
	2004-07-19		ED Amendments to IAS 39 ED Amendments to IAS 39, Cash Flow Hedge Accounting of Forecast Intragroup Transactions
	2004-07-19		ED Amendments to IAS 39 ED Amendments to IAS 39 and IFRS 4 Financial Guarantees and Credit Insurance
	2004-07-02		ED Amendments to IAS 39 ED Amendments to IAS 39, Transition and Initial Recognition of Financial Assets and Financial Liabilities (day one profit)
	2004-05-07		ED Scope IFRS 3 ED of Proposed Amendments of Scope of IFRS 3: Combinations by Contract Alone or Involving Mutual Entities
	2004-04-30		Amendments to IAS 19 Amendments to IAS 19, Actuarial Gains and Losses, Group Plans and Disclosures
	2004-04-20		Amendments to IAS 39 Amendments to IAS 39, Financial Instruments: Recognition and Measurement: The Fair Value Option
	2004-03-24		deliberative processes deliberative processes
	2003-11-30		coordination of enforcement in Europe FEEu2019s Discussion paper on the coordination of enforcement in Europe
	2003-08-20		IAS 39 - Amendments Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk
	2003-07-30		ED 5 - Insurance Contracts ED 5 - Insurance Contracts
	2003-07-23		ED 4 ED 4 - Disposal of Non-current Assets and Presentation of Discontinued Operations
	2002-12-15		ED 3 ED 3 - Business Combinations
	2002-12-15		ED 2 ED 2 - Sharebased Payment
	2002-07-30		ED 1 ED 1 - First-time Application
	2002-05-01		IAS 16 - Improvement IASB Proposals for Improvement of IAS 16
	2002-05-01		IAS 2 - Improvement IASB Proposals for Improvement of IAS 2
	2002-05-01		IAS 24 - Improvement IASB Proposals for Improvement of IAS 24
	2002-05-01		IAS 17 - Improvement IASB Proposals for Improvement of IAS 17
	2002-05-01		IAS - Improvement IASB Proposals for Improvement of IAS (general)
	2002-05-01		IAS 32/39 - Improvement IASB Proposals for Improvement of IAS 32/39
	2001-11-08		IFRS-Vorwort IFRS-Vorwort - Entwurf des Vorwort der International Financial Reporting Standards
	2001-03-30		JWG-FI JWG-FI - Entwurf eines Rechnungslegungsstandards zur Zeitwertbilanzierung von Finanzinstrumenten

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