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.

Accounting Standards Framework

ED NZASB 2013-5 Enhancements to the PBE Standards for Not-For-Profit Entities

Domestic EDs

ED 2014-1

ED NZASB 2014-1 Proposed Disclosure Concessions for Tier 2 For-profit Entities: Hedge Accounting

IPSASB EDs

ED 54 Recommended Practice Guideline on Reporting Service Performance Information

IASB EDs

ED 2014/1 Disclosure Initiative (Proposed amendments to IAS 1)
PIR IFRS 3 Post-implementation Review: IFRS 3 Business Combinations 

IPSASB Consultation Papers

CP APR 2014 IPSASB Strategy Consultation 
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