Exposure drafts (EDs) are early versions of accounting standards for general purpose financial reporting. These are issued for comment before the standard is finalised. Consultation and Discussion Papers can also be found here.
Accounting Standards open for consultation
Comment on draft standards
Open Consultations
| Title | Sector | Comments due |
|---|---|---|
| No consultations currently open |
| Title | Comments due to XRB | Comments due to IASB |
|---|---|---|
| Risk Mitigation Accounting - Proposed amendments to IFRS 9 and IFRS 7 | 20 May 2026 | 31 July 2026 |
| Title | Comments due to XRB | Comments due to IPSASB |
|---|---|---|
| IPSASB 2025 Work Programme Consultation | 26 March 2026 | 4 May 2026 |