Project Name	Project status	Project responsible
	ALL Published in Official Journal Endorsed Final Endorsement Advice Draft Endorsement Advice Final Comment Letter Draft Comment Letter Discussion Paper Seed
Accounting for stripping cost in the production phase - IFRIC X	Seed	Marius Van Reenen
Amendments to IAS 19 Employee Benefits: Defined Benefit Plans ED	Draft Comment Letter	Joaquin Sanchez-Horneros
Conceptual Framework (joint project FASB / IASB) - Phase A Objectives and qualitative characteristics	Final Comment Letter	Sigvard Heurlin
Conceptual Framework (joint project FASB / IASB) - Phase B liability definition, including the distinction between a liability and a business risk	Seed	Sigvard Heurlin
Conceptual Framework (joint project FASB / IASB) - Phase C Measurement	Seed	Sigvard Heurlin
Conceptual Framework for Financial Reporting: The Reporting Entity ED	Final Comment Letter	Joaquin Sanchez-Horneros
Derecognition	Final Comment Letter	Kristy Robinson
ED 10 - Consolidated Financial Statements	Final Comment Letter	Michelle Crisp
ED Discontinued Operations (Re-exposure of Proposed Amendments to IFRS 5)	Seed	Irina Ipatova
ED Fair value measurement guidance	Final Comment Letter	Jeff Waldier
ED Fair Value Option for Financial Liabilities	Final Comment Letter	Marius Van Reenen
ED Measurement Uncertainty Analysis Disclosure for Fair Value Measurements	Draft Comment Letter	Marius Van Reenen
ED on Measurement of Liabilities in IAS 37	Draft Comment Letter	Filippo Poli
ED Presentation of Items of Other Comprehensive Income (Proposed amendments to IAS 1)	Draft Comment Letter	Irina Ipatova
ED Revenue from Contracts with Customers	Draft Comment Letter	Rasmus Sommer
EFRAG Outreach on Financial Statement Presentation project	Draft Comment Letter	Irina Ipatova
EFRAG/ANC staff paper on the definition of an asset	Final Comment Letter	Sigvard Heurlin
EFRAG-FEE Paper: Impairment of Financial Assets	Discussion Paper	Kristy Robinson
Extractive Activities	Final Comment Letter	Marius Van Reenen
Fair Value Measurements	Final Comment Letter	Jeff Waldier
FASB ED Accounting for Financial Instruments	Draft Comment Letter	Chiara Del Prete
Financial Instruments Accounting	Final Comment Letter	Svetlana Boysen
Financial Instruments with Characteristics of Equity - Replacement of IAS 32	Seed	Marius Van Reenen
Financial Instruments: IAS 39 Replacement - Classification and Measurement	Draft Endorsement Advice	Svetlana Boysen
IAS 12 Amendments - Income Taxes: Short Term Convergence	Final Comment Letter	Isabel Batista
IAS 19 Amendments - Discount Rate for Employee Benefits	Final Comment Letter	Joaquin Sanchez-Horneros
IAS 19 Amendments - Employee Benefits - Short term improvements	Final Comment Letter	Joaquin Sanchez-Horneros
IAS 19: Termination benefits	Seed	Joaquin Sanchez-Horneros
IAS 24 Amendments - Related Party Disclosures	Final Comment Letter	Marius Van Reenen
IAS 24 amendments 'Relationships with the State'	Final Endorsement Advice	Marius Van Reenen
IAS 31 Replacement - Interests in Joint Ventures	Final Comment Letter	Gregory Hodgkiss
IAS 33 - Earnings per Share (Simplifying EPS)	Final Comment Letter	Rasmus Sommer
IAS 39 Replacement: Amortised Cost and Impairment	Final Comment Letter	Kristy Robinson
IAS 39 replacement: hedge accounting	-	Svetlana Boysen
IASB - FASB Convergence Discussions	Final Comment Letter	Françoise Flores
IASB Annual Improvements Project 2009	Final Endorsement Advice	Stuart Studsrud
IASB Financial Statement Presentation Project	Final Comment Letter	Ales Novak
IASB Work Plan post June 2011	Draft Comment Letter	Mario Abela
IASCF - Review of the Constitution Part II	Final Comment Letter	Nathalie Saintmard
IFRIC - Agenda Committee Issues	Seed	Paul Ebling
IFRIC 14 - Amendment Prepayments of a Minimum Funding Requirements	Final Endorsement Advice	Jeff Waldier
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments	Final Endorsement Advice	Marius Van Reenen
IFRIC 9 and IFRIC 16 proposed amendments	Draft Endorsement Advice	Svetlana Boysen
IFRS 1 amendment Limited Exemption from Comparative IFRS 7 Disclosure for First time Adopters	Final Endorsement Advice	Stuart Studsrud
IFRS 1 Amendments: Additional Exemptions for First-Time Adopters	Final Endorsement Advice	Jeff Waldier
IFRS 5 - Discontinued Operations	Final Comment Letter	Marius Van Reenen
IFRS 7 amendments 'Investments in Debt Instruments'	Final Comment Letter	Svetlana Boysen
Insurance Accounting	Seed	Annemiek Vromans
Insurance Contracts phase II	Final Comment Letter	Annemiek Vromans
Leases	Final Comment Letter	Filippo Poli
Liabilities and Equity Accounting	Final Comment Letter	Svetlana Boysen
Management Commentary	Final Comment Letter	Rasmus Sommer
PAAinE Business Combinations under Common Control	Seed	Sigvard Heurlin
Post Employment Benefits	Seed	Joaquin Sanchez-Horneros
Proactive - Disclosure Framework	Seed	Filippo Poli
Proactive - Financial Reporting for Corporate Income Taxes	Seed	Isabel Batista
Proactive Accounting Activities in Europe (PAAinE)	Seed	Stig Enevoldsen
Rate-regulated Activities	Final Comment Letter	Isabel Batista
The IASB's request for views on the FASB's proposals	Final Comment Letter	Svetlana Boysen

Completed/Past Agenda Projects

Project Name	Project status	Project responsible
CESR Equivalence Project	Final Comment Letter	Paul Ebling
CESR Recommendation on Alternative Performance Indicators	Final Comment Letter	Paul Ebling
CESR Statement Fair value measurement and related disclosures of financial instruments in illiquid markets	Final Comment Letter	Paul Ebling
Compatibility Analysis IFRS for SMEs and the Council Directives	Final Comment Letter	Rasmus Sommer
Conceptual Framework (joint project FASB / IASB) - Phase D Reporting entity	Final Comment Letter	Sigvard Heurlin
Consistent Application of IFRS - EFRAG Discussion Paper	Final Comment Letter	Paul Ebling
Credit Risk in Liability Measurement	Draft Comment Letter	Gregory Hodgkiss
Due Process of IASB - Draft Handbook of Consultative Arrangements	Final Comment Letter	Paul Ebling
Due Process of IFRIC - Draft Due Process Handbook	Final Comment Letter	Paul Ebling
EFRAG Enhancement	Discussion Paper	Nathalie Saintmard
EFRAG procedures	Seed	Stig Enevoldsen
Endorsement of existing standards as at 1 March 2002	Published in Official Journal	Paul Ebling
FEE paper on 'Reporting Issues in relation to Endorsed IFRSs and Possible Implications for the Audit Report'	Final Comment Letter	Paul Ebling
Financial crisis	Final Comment Letter	Paul Ebling
IAS 1 Amendments - Presentation of Financial Statements: Capital Disclosures	Published in Official Journal	Paul Ebling
IAS 1 Amendments - Presentation of Financial Statements: Revised Presenation	Published in Official Journal	Thomas Oversberg
IAS 19 Amendments - Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures	Published in Official Journal	Paul Ebling
IAS 19 Amendments - Employee Benefits: The Asset Ceiling	Published in Official Journal	Paul Ebling
IAS 21 Amendments - The Effects of Changes in Foreign Exchange Rates: Net Investment in a Foreign Operation	Published in Official Journal	Paul Ebling
IAS 23 Amendments - Borrowing Costs	Published in Official Journal	Nasreen Vadachia
IAS 32 Amendment - Classification of Rights Issues	Published in Official Journal	Kristy Robinson
IAS 32 Amendments - Financial Instruments: Disclosure and Presentation	Published in Official Journal	Nico Deprez
IAS 32 Amendments - Financial Instruments: Presentation and IAS 1 Amendments - Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation	Published in Official Journal	Svetlana Boysen
IAS 36 Amendments - Impairment of Assets and IAS 38 Amendments - Intangible Assets: Business Combinations Phase I	Published in Official Journal	Paul Ebling
IAS 37 and IAS 19 Amendments - Business Combinations Phase II	Final Comment Letter	Filippo Poli
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Cash Flow Hedge Accounting of Forecast Intragroup Transactions	Published in Official Journal	Nico Deprez
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Phase 1 (incl. Carve Out)	Published in Official Journal	Paul Ebling
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: The Fair Value Option	Published in Official Journal	Nico Deprez
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Transition and Initial Recognition of Financial Assets and Financial Liabilities	Published in Official Journal	Nico Deprez
IAS 39 Amendments Exposures Qualifying for Hedge Accounting	Published in Official Journal	Svetlana Boysen
IAS 39 and IFRS 4 Amendments - Financial Guarantee Contracts	Published in Official Journal	Nico Deprez
IAS 39 and IFRS 7 Amendments: Reclassification of Financial Instruments	Published in Official Journal	Svetlana Boysen
IAS 39 and IFRS 7 UPDATE to Amendments: Reclassification of Financial Assets 'Effective Date and Transition'	Published in Official Journal	Svetlana Boysen
IAS 39 Replacement - Impairment of Financial Assets (Request for Information)	Final Comment Letter	Kristy Robinson
IASB Annual Improvement Project 2007	Published in Official Journal	Sven Morich
IASB Annual Improvements Project 2008	Published in Official Journal	Stuart Studsrud
IASB Policy on Technical Corrections	Final Comment Letter	Paul Ebling
IASB Work Programme	Final Comment Letter	Paul Ebling
IASCF - Constitutional Review - concluded June 2005	Final Comment Letter	Paul Ebling
IASCF - Constitutional Review - Concluded June 2010	Final Comment Letter	Paul Ebling
IFRIC - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies	Published in Official Journal	Paul Ebling
IFRIC - Changes in Contributions to Employee Share Purchase Plans	Final Comment Letter	Paul Ebling
IFRIC - Changes in Existing Decommissioning, Restoration and Similar Liabilities	Published in Official Journal	Paul Ebling
IFRIC - Customer Loyalty Programmes	Published in Official Journal	Gregory Hodgkiss
IFRIC - Determining whether an Arrangement contains a lease	Published in Official Journal	Paul Ebling
IFRIC - Emission Rights	Final Endorsement Advice	Charlotte Norre
IFRIC - Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions	Final Comment Letter	Paul Ebling
IFRIC - Group and Treasury Share Transactions	Published in Official Journal	Isabel Batista
IFRIC - Hedges of a Net Investment in Foreign Operation	Published in Official Journal	Svetlana Boysen
IFRIC - IAS 19—The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements	Published in Official Journal	Nasreen Vadachia
IFRIC - Interim Financial Reporting and Impairment	Published in Official Journal	Paul Ebling
IFRIC - Members’ Shares in Co-operative Entities	Published in Official Journal	Paul Ebling
IFRIC - Multi-employer plans	Final Comment Letter	Paul Ebling
IFRIC - Reassessment of Embedded Derivatives	Published in Official Journal	Paul Ebling
IFRIC - Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	Published in Official Journal	Paul Ebling
IFRIC - Scope of IFRS 2	Published in Official Journal	Paul Ebling
IFRIC - Scope of SIC 12	Published in Official Journal	Paul Ebling
IFRIC - Waste Electrical and Electronic Equipment	Published in Official Journal	Paul Ebling
IFRIC 12 - Service Concession Arrangements	Published in Official Journal	Thomas Oversberg
IFRIC 15 - Real Estate Sales	Published in Official Journal	Rasmus Sommer
IFRIC 17 - Distributions of Non-cash Assets to Owners	Published in Official Journal	Isabel Batista
IFRIC 18 - Transfers of Assets from Customers	Published in Official Journal	Isabel Batista
IFRIC 9 and IAS 39 amendments 'Embedded Derivatives'	Published in Official Journal	Svetlana Boysen
IFRS 1 - First Time Adoption of IFRSs: Restructured Version	Published in Official Journal	Jeff Waldier
IFRS 1 Amendments - Cost of an Investment in a Subsidiary in the Separate Financial Statements of a Parent on First Time Adoption of IFRSs	Published in Official Journal	Charlotte Norre
IFRS 1 and IAS 27 Amendments - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate	Published in Official Journal	Charlotte Norre
IFRS 1 and IFRS 6 Amendments	Published in Official Journal	Paul Ebling
IFRS 2 - Share-based Payment	Published in Official Journal	Paul Ebling
IFRS 2 Amendments - Share-based Payments: Vesting Conditions and Cancellations	Published in Official Journal	Sven Morich
IFRS 2: Amendments to IFRS 2 and IFRIC 11 : Group cash-settled share-based payment arrangements	Published in Official Journal	Filippo Poli
IFRS 3 - Business Combinations	Published in Official Journal	Paul Ebling
IFRS 3 - Business Combinations Phase II	Published in Official Journal	Isabel Batista
IFRS 3 Business Combinations Amendments - Combinations by Contract Alone or Involving Mutual Entities	Final Comment Letter	Isabel Batista
IFRS 4 - Insurance Contracts	Published in Official Journal	Paul Ebling
IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations	Published in Official Journal	Paul Ebling
IFRS 6 - Exploration for and Evaluation of Mineral Resources	Published in Official Journal	Paul Ebling
IFRS 7 - Financial Instruments: Disclosures	Published in Official Journal	Paul Ebling
IFRS 7 Amendments: Improving Disclosure About Financial Instruments	Published in Official Journal	Emmanuel Gagneux
IFRS 8 - Segment Reporting - Short term convergence	Published in Official Journal	Sigvard Heurlin
IFRS for SMEs / NPAEs	Final Comment Letter	Rasmus Sommer
Improvement Project	Published in Official Journal	Paul Ebling
Management Commentary - DP Stage	Discussion Paper	Rasmus Sommer
Measurement - Objectives / Initial Recognition	Discussion Paper	Nico Deprez
PAAinE - Conceptual framework	Discussion Paper	Sigvard Heurlin
PAAinE - Equity/Liability	Discussion Paper	Paul Ebling
PAAinE - Pensions	Discussion Paper	Jeff Waldier
PAAinE - Performance Reporting - March 2009	Discussion Paper	Irina Ipatova
PAAinE - Performance Reporting November 2006	Discussion Paper	Paul Ebling
PAAinE - Revenue Recognition	Discussion Paper	Paul Ebling
PAAinE - Stewardship	Discussion Paper	Sigvard Heurlin
Revenue Recognition	Final Comment Letter	Rasmus Sommer