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- Reducing complexity in reporting financial instruments
 - This briefing paper provides a summary of the International Accounting Standards Board’s (IASB) Discussion paper on reducing complexity in reporting financial instruments which was published in March 2008.
- Equity and Liabilities
- This briefing paper summarises the International Accounting Standards Board’s (IASB) Discussion Paper on Instruments with Characteristics of Equity which was published in March 2008. It also briefly reviews the Discussion Paper Distinguishing between liabilities and equity which was published by the European Financial Reporting Advisory Group (EFRAG) in January 2008.
- Preliminary Views on Amendments to IAS 19 Employee Benefits
- This briefing paper summarises the International Accounting Standards Board’s (IASB) Discussion Paper on Preliminary views on Amendments to IAS19 Employee Benefits, which was published in March 2008.
- The financial reporting of pensions
- This briefing paper summarises the Discussion Paper The financial reporting of pensions which was published by the European Financial Reporting Advisory Group (EFRAG) in January 2008.
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