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 to NZASB | Comments due to IASB |
|---|---|---|---|
| IASB RFI | Post-implementation Review of IFRS 9- Classification and Measurement | 10 Dec 2021 | 28 Jan 2022 |
| IASB ED/2021/7 |
Subsidiaries without Public Accountability: Disclosures |
12 Nov 2021 |
31 Jan 2022 |
| IASB ED/2021/6 |
Management Commentary |
N/A |
23 Nov 2021 |
| IASB ED/2021/3 |
Disclosure Requirements in IFRS Standards—A Pilot Approach |
4 Oct 2021 | 12 Jan 2022 |
IPSASB EDs and consultation papers
| Consultation Page | Title | Comments due to NZASB | Comments due to IASB |
|---|---|---|---|
| IPSASB Consultation Paper |
Mid-period Work Program Consultation |
1 Oct 2021 |
30 Nov 2021 |
Domestic Consultations
| Consultation Page | Title | Comments due |
|---|---|---|
|
|
There are no current consultations |
