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
||IASB ED 2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed Amendments to IAS 19 and IFRIC 14)
||IASB ED/2015/4 Updating References to the Conceptual Framework
||IASB ED/2015/3 on the Conceptual Framework