Open for comment
This page features our current consultations.
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), Discussion Papers (DPs) and Requests for Information (RFIs).
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 Page | Title | Comments due |
|---|---|---|
| IASB Request for Information |
Request for Information – Post-implementation Review of IFRS 10, 11 and 12 |
Now closed with NZASB Closes 10 May 2021 to IASB |
| IASB RFI |
Request for Information – Third Agenda Consultation |
7 Jul 2021 |
| IASB ED/2021/3 |
Disclosure Requirements in IFRS Standards—A Pilot Approach |
1 Sep 2021 |
| IASB ED/2021/1 |
Regulatory Assets and Regulatory Liabilities |
30 Jul 2021 |
| IASB ED/2020/4 |
Lease Liability in a Sale and Leaseback – Proposed amendment to IFRS 16 |
29 Mar 2021 |
| IASB DP/2020/2 |
Business Combinations under Common Control |
1 Jun 2021 |
IPSASB EDs and consultation papers
| Consultation Page | Title | Comments due |
|---|---|---|
| IPSASB ED 75 |
Leases Request for information, Concessionary Leases and Other Arrangements Similar to Leases |
28 April 2021 |
| IPSASB ED 76 |
Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements |
2 Sep 2021 |
| IPSASB ED 77 | Measurement | 2 Sep 2021 |
| IPSASB ED 78 | Property, Plant and Equipment | 2 Sep 2021 |
| IPSASB ED 79 | Non-current Assets Held for Sale and Discontinued Operations | 2 Sep 2021 |
Domestic Consultations
| Consultation Page | Title | Comments due |
|---|---|---|
|
Request for information – Simple Format Reporting Standards – Post-implementation Review |
31 Mar 2021 |
