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 - 11 Employee Benefits  ED NZASB 2016-11 PBE IPSAS 39 31 Mar 2017
ED NZASB 2016 - 10 Impairment of Revalued Assets (Proposed Amendments to PBE IPSASs 21 and 26) 20 Feb 2017
ED NZASB 2016 - 9 Approved Budget (Proposed Amendments to PBE IPSAS 1) 20 Feb 2017

IPSASB EDs and Consultation Papers

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CP July 2016 IPSASB Consultation Paper Public Sector Specific Financial Instruments 31 Dec 2016

IASB EDs, Draft Interpretations and Discussion Papers

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