Closed for comment
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 Page | Title |
|---|---|
| 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 |
| 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 Page | Title |
|---|---|
| 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) |
| 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 |
| Proposed accounting for revenue and non-exchange expenses | |
| Proposals for Financial Instruments | |
| Financial Reporting for Heritage in the Public Sector |
IASB EDs, draft interpretations and discussion papers
| Consultation Page | Title |
|---|---|
| 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) |
| 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 |
| For-profit Entities: Proposed improvements to IFRS 8 Operating Segments | |
| Proposed amendments to IFRS 9 Financial Instruments | |
| Annual Improvements to IFRS Standards 2015–2017 Cycle |
