Exposure drafts (EDs) are early versions of accounting standards for general purpose financial reporting. These are issued for comment before the standard is finalised. Consultation and Discussion Papers can also be found here.
Accounting Standards open for consultation
Comment on draft standards
Profiled Consultation
Title | Comments due |
---|---|
PBE Conceptual Framework Update - Proposed amendments to Chapters 3 and 5 | 21 June 2024 |
Title | Comments due to XRB | Comments due to IASB |
---|---|---|
Financial Instruments with Characteristics of Equity | 1 March 2024 | 29 March 2024 |
Title | Comments due to XRB | Comments due to IPSASB |
---|---|---|
Exposure Draft (ED) 86, Exploration for and Evaluation of Mineral Resources | 31 May 2024 | |
Exposure Draft (ED) 87, Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12) | 31 May 2024 |