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 from time-to-time Consultation Papers (CPs) and Discussion Papers (DPs).  This page features our current consultations.

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 PageTitleComments due
IASB ED/2019/7 General Presentation and Disclosures  7 Aug 2020
IASB DP/2020/1

Business Combinations – Disclosures, Goodwill and Impairment

 7 Oct 2020

IPSASB EDs and consultation papers

Consultation PageTitleComments due

Revenue with Performance Obligations

23 Sep 2020

Revenue without Performance Obligations

23 Sep 2020

Transfer Expenses

23 Sep 2020

Domestic EDs

Consultation PageTitleComments due
NZASB ED 2020-2

Going Concern Disclosures (Proposed amendments to FRS-44)

24 Jul 2020
NZASB ED 2020-3 Going Concern Disclosures (Proposed amendments to PBE IPSAS 1) 24 Jul 2020 
NZASB ED 2020-4 PBE IFRS 17 – Deferral of Effective Date  22 Jul 2020 
NZASB ED 2020-1

Proposed 2020 Amendments to PBE FRS 48 

10 Aug 2020