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Chapter
1
/ Intro to International Financial Reporting Standards
7
List of Outstanding Exposure Drafts of Proposed Amendments to Existing Standards
Amendment s to lAS 37,
Provisions, Contingent Liabilities and Contin gent Assets,
June 2005
Amendments to IFRS 2,
Vesting Conditions and Cancellations,
February 2006
Amendments to lAS 24,
State-Cont rolled Entiti es and the Definition of a Relat ed Party,
February
2007
Amendments to lAS 39,
Exposures Qual ifying for Hedge Accounting,
September 2007
Proposed Improvements to IFRS, October 2007
Amendments to IFRS 2 and IFRIC II ,
Group Cash-Settled Share-Based Payment Transactions,
December 2007
Amendments to IFRS I and lAS 27,
Cost of an Investment in a Subsidiary, Jointly Controlled
Entity or Associate,
December 2007
List of Outstanding Draft Interpretation s
IFRIC 021 ,
Real Estate Sales,
July 2007
IFRIC 0 22,
Hedges of a Net Investment in a Foreign Operation ,
July 2007