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 2018-6 Effective Date of PBE IFRS 9 28 Feb 2019
NZASB ED 2018-5 PBE IPSAS 41 Financial Instruments  28 Feb 2019
NZASB ED 2018-4 PBE IPSAS 40 PBE Combinations 31 Jan 2019

IPSASB EDs and consultation papers

IDTitleComments due
  There are no current consultations  

IASB EDs, draft interpretations and discussion papers

IDTitleComments due
  There are no current consultations 7 Nov 2018