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 NZASB 2016 - 1 PBE IPSAS 34: Separate Financial Statements 
ED NZASB 2016 - 2 PBE IPSAS 35: Consolidated Financial Statements
ED NZASB 2016 - 3 PBE IPSAS 36: Investments in Associates and Joint Ventures
ED NZASB 2016 - 4 PBE IPSAS 37: Joint Arrangements
ED NZASB 2016 - 5 PBE IPSAS 38: Disclosure of Interests in Other Entities
ED NZASB 2016 - 6 Service Performance Reporting

IPSASB EDs and Consultation Papers

ED 60 Public Sector Combinations
ED 59 Amendments to IPSAS 25 Employee Benefits

IASB EDs, Draft Interpretations and Discussion Papers

ED 2015/9 IASB ED 2015/9 Transfers of Investment Property (Proposed amendment to IAS 40)
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