Open for comment
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) and Discussion Papers (DPs).
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 DP/2020/1 |
Business Combinations – Disclosures, Goodwill and Impairment |
2 Nov 2020 |
IPSASB EDs and consultation papers
| Consultation Page | Title | Comments due |
|---|---|---|
| IPSASB ED 74 | IPSAS 5, Borrowing Costs – Non-authoritative Guidance | 1 March 2021 |
Domestic EDs
| Consultation Page | Title | Comments due |
|---|---|---|
| There are no current consultations |
