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
| Link | Title | Comments due |
|---|---|---|
| NZASB ED 2019-1 | Uncertainty over Income Tax Treatments (Proposed amendments to PBE IAS 12) | 28 Jun 2019 |
| 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 |
IPSASB EDs and consultation papers
| Link | Title | Comments 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
| Link | Title | Comments due |
|---|---|---|
| IASB ED/2018/2 | Onerous Contracts – Cost of Fulfilling a Contract (Proposed amendments to IAS 37) | 15 Apr 2019 |
