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

XRB ITC Invitation to Comment on proposed amendments to updated Accounting Standards Framework, XRB A1 and accounting standards
NZASB ED 2015-3 Donated Goods (Amendments to PBE IPSAS 23)

IPSASB EDs and Consultation Papers

CP July 2015 Consultation Paper, Recognition and Measurement of Social Benefits

IASB EDs and Discussion Papers

RFV IASB Request for Views 2015 Agenda Consultation
ED 2015/6 IASB ED 2015/6 Clarifications to IFRS 15
ED 2015/5 IASB ED 2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed Amendments to IAS 19 and IFRIC 14)
ED 2015/4 IASB ED/2015/4 Updating References to the Conceptual Framework
ED 2015/3 IASB ED/2015/3 on the Conceptual Framework
MoST Content Management V3.0.5627