Current Exposure Drafts

This page contains exposure drafts (EDs) of accounting standards that are currently open for comment. These EDs have no legal status. The EDs can be downloaded by clicking on the relevant link below.

Domestic EDs

NZASB ED 2014-6

ED NZASB 2014-6 2014 Omnibus Amendments to For-profit Accounting Standards

NZASB ED 2014-5 ED NZASB 2014-5 Disclosure Concessions for Tier 2 For-profit Entities: NZ IFRS 15 Revenue from Contracts with Customers


IPSASB ED 55 Public Benefit Entity Consultation on IPSASB ED 55 Improvements to IPSASs 2014

IASB EDs and Discussion Papers

ED 2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28, and IAS 36 and Illustrative Examples for IFRS 13)
DP 2014/2 For-profit Discussion Paper Reporting the Financial Effects of Rate Regulation
ED 2014/3 Recognition of Deferred Tax Assets for Increased Losses (Proposed Amendments to IAS 12)
ED 2014/2 Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28)
DP 2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging

IPSASB Consultation Papers

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