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.
Domestic EDs
| Consultation Page | Title | Comments due |
|---|---|---|
| NZASB ED 2019-4 |
Withdrawal of PBE FRS 46 (Proposed amendments to PBE FRS 47) |
31 Jan 2020 |
IPSASB EDs and consultation papers
IASB EDs, draft interpretations and discussion papers
| Consultation Page | Title | Comments due |
|---|---|---|
| IASB ED/2019/7 | General Presentation and Disclosures | 21 May 2020 |
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.
