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.


Domestic EDs

Consultation PageTitleComments due
 

There are no current consultations

 

IPSASB EDs and consultation papers

Consultation PageTitleComments due
IPSASB EDs 70, 71 & 72

New Proposals for Revenue and Transfer Expenses

 14 Aug 2020

IASB EDs, draft interpretations and discussion papers

Consultation PageTitleComments due
IASB DP/2020/1

Business Combinations – Disclosures, Goodwill and Impairment

 7 Aug 2020
IASB ED/2019/7 General Presentation and Disclosures  21 May 2020

 

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.