Project Name	Project status
	ALL Published in Official Journal Endorsed Final Endorsement Advice Draft Endorsement Advice Final Comment Letter Draft Comment Letter Discussion Paper Seed
CESR Recommendation on Alternative Performance Indicators	Final Comment Letter
CESR Statement Fair value measurement and related disclosures of financial instruments in illiquid markets	Final Comment Letter
Conceptual Framework (joint project FASB / IASB) - Phase A Objectives and qualitative characteristics	Final Comment Letter
Conceptual Framework (joint project FASB / IASB) - Phase B liability definition, including the distinction between a liability and a business risk	Seed
Conceptual Framework (joint project FASB / IASB) - Phase C Measurement	Seed
Conceptual Framework (joint project FASB / IASB) - Phase D Reporting entity	Final Comment Letter
Consistent Application of IFRS - EC Roundtable	Seed
Consolidations (including special purpose entities)	Seed
Derecognition	Seed
Due Process of IFRIC - Draft Due Process Handbook	Final Comment Letter
EFRAG Enhancement	Discussion Paper
EFRAG procedures	Seed
EFRAG User Panel	Seed
Fair Value Measurements	Final Comment Letter
Financial Instruments Accounting	Final Comment Letter
IAS 1 Amendments - Presentation of Financial Statements: Revised Presenation	Final Endorsement Advice
IAS 12 Amendments - Income Taxes: Short Term Convergence	Seed
IAS 19 Amendments - Employee Benefits - Short term improvements	Final Comment Letter
IAS 23 Amendments - Borrowing Costs	Final Endorsement Advice
IAS 24 Amendments - Related Party Disclosures	Final Comment Letter
IAS 24 amendments 'Relationships with the State'	Draft Comment Letter
IAS 31 Replacement - Interests in Joint Ventures	Final Comment Letter
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	Final Endorsement Advice
IAS 33 - Earnings per Share (Simplifying EPS)	Final Comment Letter
IAS 37 and IAS 19 Amendments - Business Combinations Phase II	Final Comment Letter
IAS 39 Amendments Exposures Qualifying for Hedge Accounting	Final Endorsement Advice
IAS 39 and IFRS 7 Amendments: Reclassification of Financial Instruments	Published in Official Journal
IAS 39 and IFRS 7 UPDATE to Amendments: Reclassification of Financial Assets 'Effective Date and Transition'	Draft Endorsement Advice
IASB - FASB Convergence Discussions	Final Comment Letter
IASB Annual Improvement Project 2007	Final Endorsement Advice
IASB Annual Improvements Project 2008	Final Comment Letter
IASB Financial Statement Presentation Project	Seed
IASB Work Programme	Final Comment Letter
IASCF - Constitutional Review	Final Comment Letter
IFRIC - Agenda Committee Issues	Seed
IFRIC - Customer Contributions	Draft Comment Letter
IFRIC - Customer Loyalty Programmes	Final Endorsement Advice
IFRIC - Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions	Final Comment Letter
IFRIC - Hedges of a Net Investment in Foreign Operation	Final Endorsement Advice
IFRIC - IAS 19—The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements	Final Endorsement Advice
IFRIC - Real Estate Sales	Final Endorsement Advice
IFRIC - Rejection process and relating EFRAG activities	Seed
IFRIC - Service Concession Arrangements	Final Endorsement Advice
IFRIC D23 - Distributions of Non-cash Assets to Owners	Draft Comment Letter
IFRS 1 Amendments: Additional Exemptions for First-Time Adopters	Draft Comment Letter
IFRS 1 and IAS 27 Amendments - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate	Final Endorsement Advice
IFRS 1 Restructure	Seed
IFRS 2 Amendments - Share-based Payments: Vesting Conditions and Cancellations	Final Endorsement Advice
IFRS 2: Amendments to IFRS 2 and IFRIC 11 : Group cash-settled share-based payment arrangements	Final Comment Letter
IFRS 3 - Business Combinations Phase II	Final Endorsement Advice
IFRS 5 - Discontinued Operations	Draft Comment Letter
IFRS 7 Amendements: Improving Disclosure About Financial Instruments	Final Comment Letter
IFRS for SMEs / NPAEs	Final Comment Letter
Insurance Accounting	Seed
Insurance Contracts phase II	Final Comment Letter
Interest Rate Margin Hedge (IRMH)	Seed
Leases	Seed
Liabilities and Equity Accounting	Draft Comment Letter
Management Commentary	Discussion Paper
Measurement - Objectives / Initial Recognition	Discussion Paper
PAAinE - Conceptual framework	Discussion Paper
PAAinE - Equity/Liability	Discussion Paper
PAAinE - Pensions	Discussion Paper
PAAinE - Performance Reporting	Discussion Paper
PAAinE - Revenue Recognition	Discussion Paper
Post Employment Benefits	Seed
Proactive Accounting Activities in Europe (PAAinE)	Seed
Revenue Recognition	Seed
The 'credit crunch'	Seed

Completed/Past Agenda Projects

Project Name	Project status
CESR Equivalence Project	Final Comment Letter
Consistent Application of IFRS - EFRAG Discussion Paper	Final Comment Letter
Due Process of IASB - Draft Handbook of Consultative Arrangements	Final Comment Letter
Endorsement of existing standards as at 1 March 2002	Published in Official Journal
FEE paper on 'Reporting Issues in relation to Endorsed IFRSs and Possible Implications for the Audit Report'	Final Comment Letter
IAS 1 Amendments - Presentation of Financial Statements: Capital Disclosures	Published in Official Journal
IAS 19 Amendments - Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures	Published in Official Journal
IAS 19 Amendments - Employee Benefits: The Asset Ceiling	Published in Official Journal
IAS 21 Amendments - The Effects of Changes in Foreign Exchange Rates: Net Investment in a Foreign Operation	Published in Official Journal
IAS 32 Amendments - Financial Instruments: Disclosure and Presentation	Published in Official Journal
IAS 36 Amendments - Impairment of Assets and IAS 38 Amendments - Intangible Assets: Business Combinations Phase I	Published in Official Journal
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Cash Flow Hedge Accounting of Forecast Intragroup Transactions	Published in Official Journal
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Phase 1 (incl. Carve Out)	Published in Official Journal
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: The Fair Value Option	Published in Official Journal
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Transition and Initial Recognition of Financial Assets and Financial Liabilities	Published in Official Journal
IAS 39 and IFRS 4 Amendments - Financial Guarantee Contracts	Published in Official Journal
IASB Policy on Technical Corrections	Final Comment Letter
IFRIC - Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies	Published in Official Journal
IFRIC - Changes in Contributions to Employee Share Purchase Plans	Final Comment Letter
IFRIC - Changes in Existing Decommissioning, Restoration and Similar Liabilities	Published in Official Journal
IFRIC - Determining whether an Arrangement contains a lease	Published in Official Journal
IFRIC - Emission Rights	Final Endorsement Advice
IFRIC - Group and Treasury Share Transactions	Published in Official Journal
IFRIC - Interim Financial Reporting and Impairment	Published in Official Journal
IFRIC - Members’ Shares in Co-operative Entities	Published in Official Journal
IFRIC - Multi-employer plans	Final Comment Letter
IFRIC - Reassessment of Embedded Derivatives	Published in Official Journal
IFRIC - Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	Published in Official Journal
IFRIC - Scope of IFRS 2	Published in Official Journal
IFRIC - Scope of SIC 12	Published in Official Journal
IFRIC - Waste Electrical and Electronic Equipment	Published in Official Journal
IFRS 1 Amendments - Cost of an Investment in a Subsidiary in the Separate Financial Statements of a Parent on First Time Adoption of IFRSs	Final Comment Letter
IFRS 1 and IFRS 6 Amendments	Published in Official Journal
IFRS 2 - Share-based Payment	Published in Official Journal
IFRS 3 - Business Combinations	Published in Official Journal
IFRS 3 Business Combinations Amendments - Combinations by Contract Alone or Involving Mutual Entities	Final Comment Letter
IFRS 4 - Insurance Contracts	Published in Official Journal
IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations	Published in Official Journal
IFRS 6 - Exploration for and Evaluation of Mineral Resources	Published in Official Journal
IFRS 7 - Financial Instruments: Disclosures	Published in Official Journal
IFRS 8 - Segment Reporting - Short term convergence	Published in Official Journal
Improvement Project	Published in Official Journal
PAAinE - Stewardship	Discussion Paper