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

ED NZASB 2015-2

2015 Omnibus Amendments to PBE Standards

ED NZASB 2015-1

Disclosure Initiative (Amendments to PBE IPSAS 1)

IPSASB EDs and Consultation Papers

IASB EDs and Discussion Papers

ED 2015/1 Classification of Liabilities (Proposed amendments to IAS 1)
ED 2014/6 Disclosure Initiative (Proposed amendments to IAS 7)
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