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

IPSASB EDs and Consultation Papers

IASB EDs and Discussion Papers

ED 2015/2 IASB ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15)
ED 2015/1 Classification of Liabilities (Proposed amendments to IAS 1)
MoST Content Management V3.0.5518