Exposure Drafts Examinable for September 2015

Try this Other Statements The Conceptual Framework for Financial Reporting ? ? Practice Statement - Management Commentary ? The International Framework ? EDs, Discussion Papers and Other Documents ED 2014/1 Disclosure initiative – proposed amendments to IAS 1 ? ED 2014/3 Recognition of deferred tax assets for unrealised losses ? ED 2013/6 Leases ? ED 2013/11 Improvements to IFRS 2012-2014 Cycle ? ED/2012/6 Sale or contribution of assets between an investor and its associate or joint venture ? DP A review of the Conceptual Framework for Financial Reporting OK?

Hi Dear Sir Mike, Which one of those would you particularly pay attention or focus? My gut feeling says, Leases & The Conceptual Framework for Financial Reporting especially Asset & Liability definition! Many Thanks

The more attractive titles are certainly Leases and Framework I don't instantly recall where we're up to with management commentary in terms of it appearing in exams. Sometime in the very near future I'm going to have to publish my official guesses for putting up on the website so this answer is having the affect of making me think about it in advance of having to do it ED 2012/6 looks like a stinker for inclusion as a bit part in question 1 and the International Framework is all around us as we live and breathe But I'll probably finish up with Leases and Conceptual Framework for Financial Reporting Incidentally, we have corresponded so much that surely we are at the stage where we can drop the formalities of "Sir" Mike! Just "Mike" is sufficient