Open for comment
Before issuing a finalised accounting standard, the NZASB and international standard-setting boards—such as the International Accounting Standards Board (IASB) and the International Public Sector Accounting Standards Board (IPSASB)—issue exposure drafts (EDs) of accounting standards, as well as from time-to-time Consultation Papers (CPs) and Discussion Papers (DPs). This page features our current consultations.
These documents have no legal status.
The 'Comments due' column in the tables below usually shows the due date for comments to the NZASB. However, when this is an international Board consultation, a later due date for submissions directly to that Board we usually publish that date as well on the consultation page itself.
IASB EDs, draft interpretations and discussion papers
| Consultation Page | Title | Comments due |
|---|---|---|
| IASB ED/2019/7 | General Presentation and Disclosures | 7 Aug 2020 |
| IASB DP/2020/1 |
Business Combinations – Disclosures, Goodwill and Impairment |
7 Oct 2020 |
IPSASB EDs and consultation papers
| Consultation Page | Title | Comments due |
|---|---|---|
| IPSASB ED 70 |
Revenue with Performance Obligations |
23 Sep 2020 |
| IPSASB ED 71 | 23 Sep 2020 | |
| IPSASB ED 72 | 23 Sep 2020 |
Domestic EDs
| Consultation Page | Title | Comments due |
|---|---|---|
| NZASB ED 2020-2 |
Going Concern Disclosures (Proposed amendments to FRS-44) |
24 Jul 2020 |
| NZASB ED 2020-3 | Going Concern Disclosures (Proposed amendments to PBE IPSAS 1) | 24 Jul 2020 |
| NZASB ED 2020-4 | PBE IFRS 17 – Deferral of Effective Date | 22 Jul 2020 |
| NZASB ED 2020-1 |
Proposed 2020 Amendments to PBE FRS 48 |
10 Aug 2020 |
