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 Discussions Papers (DPs) currently open for comment.

These documents have no legal status. 

Domestic EDs

IDTitleComments due
NZASB ED 2018-7 PBE IFRS 17 Insurance Contracts 17 May 2019
XRB ED 2018 2018 Amendments to XRB A1 Appendix A
(When is an Entity a Public Benefit Entity?)
29 Mar 2019
NZASB ED 2018-6 Effective Date of PBE IFRS 9 28 Feb 2019
NZASB ED 2018-5 PBE IPSAS 41 Financial Instruments  28 Feb 2019

IPSASB EDs and consultation papers

IDTitleComments due
 IPSASB ED 67 Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19)  5 Apr 2019

IASB EDs, draft interpretations and discussion papers

IDTitleComments due
IASB ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed amendments to IAS 37)  27 Feb 2019