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.
IPSASB EDs and Consultation Papers
IASB EDs and Discussion Papers
||Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
||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)
||For-profit Discussion Paper Reporting the Financial Effects of Rate Regulation
||Recognition of Deferred Tax Assets for Increased Losses (Proposed Amendments to IAS 12)