Open for comment

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

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 Consultation Papers (CPs) and Discussion Papers (DPs) currently open for comment.

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 is usually published on the Consultation page itself.

XRB Consultation Document

Domestic EDs

Consultation PageTitleComments due
NZASB ED 2019-5

PBE Interest Rate Benchmark Reform 

14 Jan 2020
NZASB ED 2019-4

Withdrawal of PBE FRS 46 (Proposed amendments to PBE FRS 47)

31 Jan 2020
NZASB ED 2019-3

Amendments to PBE IFRS 17

19 Nov 2019

IPSASB EDs and consultation papers

Consultation PageTitleComments due

Public Sector-specific Financial Instruments: Amendments to IPSAS 41, Financial Instruments

15 Nov 2019

IASB EDs, draft interpretations and discussion papers

Consultation PageTitleComments due
IASB ED/2019/6

Disclosure of Accounting Policies—Proposed amendments to IAS 1 and IFRS Practice Statement 2

7 Oct 2019
IASB ED/2019/5

Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12)

11 Oct 2019


The Comments due column usually shows the due date for comments to the NZASB. When this is an international board consultation a later due date for submissions directly to them is usually advised in the linked webpage.