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 the International Public Sector Accounting Standards Board (IPSASB)—issue exposure drafts (EDs) of accounting standards, as well as Consultation Papers (CPs) and Discussion Papers (DPs) currently open for comment.
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 is usually published on the Consultation page itself.
XRB Consultation Document
|
Consultation Page |
Title |
Comments due to the NZASB |
|---|---|---|
|
Targeted Review of the New Zealand Accounting Standards Framework |
15 Nov 2019 |
Domestic EDs
| Consultation Page | Title | Comments due |
|---|---|---|
| NZASB ED 2019-5 |
PBE Interest Rate Benchmark Reform |
14 Jan 2020 |
| NZASB ED 2019-4 |
Withdrawal of PBE FRS 46 (Proposed amendments to PBE FRS 47) |
31 Jan 2020 |
| NZASB ED 2019-3 |
Amendments to PBE IFRS 17 |
19 Nov 2019 |
IPSASB EDs and consultation papers
| Consultation Page | Title | Comments due |
|---|---|---|
| IPSASB ED 69 |
Public Sector-specific Financial Instruments: Amendments to IPSAS 41, Financial Instruments |
15 Nov 2019 |
IASB EDs, draft interpretations and discussion papers
| Consultation Page | Title | Comments due |
|---|---|---|
| IASB ED/2019/6 |
Disclosure of Accounting Policies—Proposed amendments to IAS 1 and IFRS Practice Statement 2 |
7 Oct 2019 |
| IASB ED/2019/5 |
Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) |
11 Oct 2019 |
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.
