Exposure drafts (EDs) are early versions of accounting standards for general purpose financial reporting, which are issued for comment before the standard is finalised. Also listed here from time to time are consultation papers and discussion papers also open for comment.
Accounting standards open for consultation
Consultation documents
| 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 |
These documents have no legal status.
The 'Comments due' column in the tables above usually shows the due date for comments to the XRB. 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.