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.
ED NZASB 2014-4 Fair Value Disclosures by Retirement Benefit Plans (Amendments to NZ IAS 26)
ED NZASB 2014-3 Interests In Other Entities (Amendments to PBE SFR-A(NFP))
ED NZASB 2014-2 Interests In Other Entities (Amendments to PBE SFR-A(PS))
|ED 2014/2||Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28)|
|DP 2014/1||Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging|
|CP APR 2014||IPSASB Strategy Consultation|