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 IPSASB—issue exposure drafts (EDs) of accounting standards, as well as Consultation Papers (CPs) and Discussions Papers (DPs) currently open for comment.
These documents have no legal status.
|NZASB ED 2018-6||Effective Date of PBE IFRS 9||28 Feb 2019|
|NZASB ED 2018-5||PBE IPSAS 41 Financial Instruments||28 Feb 2019|
|NZASB ED 2018-4||PBE IPSAS 40 PBE Combinations||31 Jan 2019|
IPSASB EDs and consultation papers
|There are no current consultations|