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This page features consultations for which the comment period has now ended for both the current and previous year

This includes Exposure drafts (EDs) of accounting standards, as well as Consultation Papers (CPs) and Discussion Papers (DPs). 

Select the consultation document you require below to find out more and to access related submissions.

Access consultation documents prior to 2018 


Consultation Page Title
NZASB ED 2020-5

PBE Interest Rate Benchmark Reform—Phase 2

NZASB ED 2020-1 Proposed 2020 Amendments to PBE FRS 48  
NZASB ED 2020-2 Going Concern Disclosures (Proposed amendments to FRS-44)
NZASB ED 2020-3 Going Concern Disclosures (Proposed amendments to PBE IPSAS 1) 
NZASB ED 2020-4 PBE IFRS 17 – Deferral of Effective Date  
NZASB ED 2019-4  Withdrawal of PBE FRS 46 (Proposed amendments to PBE FRS 47)
NZASB ED 2019-5 PBE Interest Rate Benchmark Reform
NZASB ED 2019-3 Amendments to PBE IFRS 17
NZASB ED 2019-2  2019 Omnibus Amendments to NZ IFRS 
NZASB ED 2019-1 Uncertainty over Income Tax Treatments (Proposed amendments to PBE IAS 12)  
NZASB ED 2018-7 PBE IFRS 17 Insurance Contracts 
XRB ED 2018 2018 Amendments to XRB A1 Appendix A  (When is an Entity a Public Benefit Entity?)
NZASB ED 2018-6 Effective Date of PBE IFRS 9 
NZASB ED 2018-5 PBE IPSAS 41 Financial Instruments  
NZASB ED 2018-4 PBE IPSAS 40 PBE Combinations
NZASB ED 2018-3 2018 Omnibus Amendments to PBE Standards
NZASB ED 2018-2 Omnibus Amendments to Tier 3 and Tier 4 PBE Accounting Requirements 
NZASB ED 2018-1  RDR Proposals for NZ IFRS 16 and NZ IAS 7

IPSASB EDs and consultation papers

Consultation Page Title
IPSASB ED 70 Revenue with Performance Obligations
IPSASB ED 71 Revenue without Performance Obligations
IPSASB ED 72 Transfer Expenses
IPSASB ED 73 COVID 19: Deferral of Effective Dates
IPSASB ED 69 Public Sector-specific Financial Instruments: Amendments to IPSAS 41, Financial Instruments
IPSASB ED 68 Improvements to IPSAS, 2019
IPSASB CP Measurement
IPSASB ED 67 Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19) 
IPSASB ED 66 Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41)

Improvements to IPSAS, 2018

IPSASB ED 64 Leases
IPSASB CP  Proposed Strategy and Work Plan 2019–2023
IPSASB ED 63 Social Benefits
IPSASB CP  Proposed accounting for revenue and non-exchange expenses

IASB EDs, draft interpretations and discussion papers

Consultation Page Title
IASB ED/2019/7 General Presentation and Disclosures 
IASB ED 2020/3 Classification of Liabilities as Current or Non-current — Deferral of Effective Date
IASB ED/2020/1  Interest Rate Benchmark Reform – Phase 2
IASB ED 2020/2 Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16)
IASB ED/2019/6 Disclosure of Accounting Policies—Proposed amendments to IAS 1 and IFRS Practice Statement 2  
IASB ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) 
IASB ED/2019/4 Amendments to IFRS 17 
IASB ED/2019/3  Reference to the Conceptual Framework (Proposed amendments to IFRS 3) 
IASB ED/2019/2 Annual Improvements to IFRS® Standards 2018–2020 
IASB ED/2019/1 Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)
IASB ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed amendments to IAS 37)
IASB DP/2018/1 Financial Instruments with Characteristics of Equity 
IASB ED/2018/1 Accounting Policy Changes (Proposed amendments to IAS 8)