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 2014-4

ED NZASB 2014-4 Fair Value Disclosures by Retirement Benefit Plans (Amendments to NZ IAS 26)

ED 2014-3

ED NZASB 2014-3 Interests In Other Entities (Amendments to PBE SFR-A(NFP))

ED 2014-2

ED NZASB 2014-2 Interests In Other Entities (Amendments to PBE SFR-A(PS))


IASB EDs and Discussion Papers

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
ED 2014/1 Disclosure Initiative (Proposed amendments to IAS 1)

IPSASB Consultation Papers

CP APR 2014 IPSASB Strategy Consultation 
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