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Exposure drafts (EDs) of accounting standards, as well as Consultation Papers (CPs) and Discussion Papers (DPs) for which the comment period has now ended for the current and previous year

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

Access consultation documents prior to 2017 

Domestic 

Consultation PageTitle
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
NZASB ED 2017–3 Proposed Amendments to FRS-42 Prospective Financial Statements
NZASB ED 2017–2 2017 Omnibus Amendments to NZ IFRS
XRB ED 2017 Proposed Amendments to XRB A1
Limited scope review draft PBE FRS XX Service Performance Reporting 
NZASB ED 2017-1

Amendments to RDR for Tier 2 For-profit Entities


IPSASB EDs and consultation papers

Consultation PageTitle
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)
IPSASB ED 65

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

IPSASB ED 62

Proposals for Financial Instruments

IPSASB CP 

Financial Reporting for Heritage in the Public Sector

IASB EDs, draft interpretations and discussion papers

Consultation PageTitle
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)
IASB ED/2017/6 Definition of 'Material'
IASB ED/2017/5 Proposals for Accounting Policies and Accounting Estimates
IASB ED/2017/4 Property, Plant and Equipment—Proceeds before Intended Use 
IASB PIR/IFRS 13 Post-implementation Review—IFRS 13 Fair Value Measurement
IASB DP/2017/1 Disclosure Initiative - Principles of Disclosure

IASB ED/2017/2

For-profit Entities: Proposed improvements to IFRS 8 Operating Segments

IASB ED/2017/3

Proposed amendments to IFRS 9 Financial Instruments   

IASB ED/2017/1

Annual Improvements to IFRS Standards 2015–2017 Cycle