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 to NZASB Comments due to IASB
IASB RFI Post-implementation Review of IFRS 9- Classification and Measurement 10 Dec 2021 28 Jan 2022
IASB ED/2021/7

Subsidiaries without Public Accountability: Disclosures

12 Nov 2021

31 Jan 2022

IASB ED/2021/6

Management Commentary


23 Nov 2021

IASB ED/2021/3

Disclosure Requirements in IFRS Standards—A Pilot Approach

4 Oct 2021 12 Jan 2022

IPSASB EDs and consultation papers

Consultation Page Title Comments due to NZASB Comments due to IASB
IPSASB Consultation Paper

Mid-period Work Program Consultation

1 Oct 2021

30 Nov 2021

Domestic Consultations

Consultation Page Title Comments due


 There are no current consultations