Current Exposure Drafts

This page contains exposure drafts (EDs) of accounting standards that are currently open for comment. These EDs have no legal status. You can download the EDs by clicking on the relevant link below.

Domestic EDs

ED NZASB 2016 - 6 Service Performance Reporting
ED NZASB 2016 - 7 PBE IFRS 9 Financial Instruments

IPSASB EDs and Consultation Papers

IASB EDs, Draft Interpretations and Discussion Papers

ED 2016/1 IASB ED 2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments to IFRS 3 and IFRS 11)
MoST Content Management V3.0.6049