Open for comment

  • For-profit
  • Not-for-profit
  • Public Sector

This page features our current consultations.

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), Discussion Papers (DPs) and Requests for Information (RFIs).  

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 Request for Information

Request for Information – Post-implementation Review of IFRS 10, 11 and 12

Now closed with NZASB

Closes 10 May 2021 to IASB


Request for Information – Third Agenda Consultation

7 Jul 2021
IASB ED/2021/3

Disclosure Requirements in IFRS Standards—A Pilot Approach

1 Sep 2021
IASB ED/2021/1

Regulatory Assets and Regulatory Liabilities

30 Jul 2021
IASB ED/2020/4

Lease Liability in a Sale and Leaseback – Proposed amendment to IFRS 16

29 Mar 2021
IASB DP/2020/2

Business Combinations under Common Control

1 Jun 2021

IPSASB EDs and consultation papers

Consultation Page Title Comments due


Request for information, Concessionary Leases and Other Arrangements Similar to Leases 

 28 April 2021


Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements

2 Sep 2021

IPSASB ED 77 Measurement 2 Sep 2021
IPSASB ED 78 Property, Plant and Equipment 2 Sep 2021
IPSASB ED 79 Non-current Assets Held for Sale and Discontinued Operations 2 Sep 2021

Domestic Consultations

Consultation Page Title Comments due

Review of Simple Format Reporting Standards

Request for information – Simple Format Reporting Standards – Post-implementation Review

 31 Mar 2021