Current Exposure Drafts
This page contains exposure drafts (EDs) of accounting standards that are currently open for comment. These exposure drafts have no legal status. The ED can be downloaded by clicking on the relevant link below.
Accounting Standards Framework ED's
Package 3: NFP Simple Format Accounting Standards (issued December 2012)
A package of 3 EDs that establish the Accounting Standards Framework for not-for-profit (NFP) entities and the proposed simple format reporting standards for Tier 3 and Tier 4 NFP entities. The package also contains EDs of optional Templates and associated Guidance Notes for simple format reporting by Tier 3 and Tier 4 NFP entities.
Package 5: PBE Accounting Standards for Public Sector and NFP Entities (expected to be issued September 2013)
EDs for a revised set of PBE Accounting Standards that will apply to both public sector and NFP Tier 1 and Tier 2 PBEs.
Domestic ED's
| ED 2013-1 | Request for comments on Amendments to Prospective Financial Statements |
IPSASB ED's
| ED APR 2013 | IPSASB Public Sector Conceptual Framework Exposure Draft |
| ED NOV 2012 | IPSASB Conceptual Framework Exposure Draft |
IASB ED's
| ED 2013/6 | Exposure Draft ED/2013/6 Leases |
| ED 2013/5 |
Exposure Draft ED/2013/5 Regulatory Deferral Accounts |
| RfI |
IASB’s Request for Information on Rate Regulation |
| ED 2013/4 |
Exposure Draft ED 2013/4 Defined Benefit Plans: Employee Contributions |
| ED 2013/3 |
Exposure Draft ED 2013/3 Financial Instuments Expected Credit Losses |
| ED 2012/7 |
Exposure Draft ED/2012/7 Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11) |
| ED 2012/6 |
Exposure Draft ED/2012/6 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28) |