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 Discussion Papers (DPs) currently open for comment.
These documents have no legal status.
Domestic EDs
| Link | Title | Comments due |
|---|---|---|
| NZASB ED 2019-2 | 2019 Omnibus Amendments to NZ IFRS | 16 Aug 2019 |
| NZASB ED 2019-1 | Uncertainty over Income Tax Treatments (Proposed amendments to PBE IAS 12) | 28 Jun 2019 |
IPSASB EDs and consultation papers
| Link | Title | Comments due |
|---|---|---|
| IPSASB CP |
IPSASB Measurement Consultation |
9 Aug 2019 |
IASB EDs, draft interpretations and discussion papers
| Link | Title | Comments due |
|---|---|---|
| IASB ED/2019/3 |
Updating a reference to the Conceptual Framework |
16 Aug 2019 |
| IASB ED |
IASB Consultation on Annual Improvements to IFRS® Standards 2018–2020 |
22 Jul 2019 |
