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 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

LinkTitleComments 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

LinkTitleComments due

IPSASB Measurement Consultation

9 Aug 2019

IASB EDs, draft interpretations and discussion papers

LinkTitleComments due
IASB ED/2019/3

Updating a reference to the Conceptual Framework

 16 Aug 2019

IASB Consultation on Annual Improvements to IFRS® Standards 2018–2020

 22 Jul 2019