Accounting Standards open for consultation

Comment on draft standards

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. 

Comment on draft standards

Profiled Consultation

Title Comments due to XRB Comments due to IASB
Financial Instruments with Characteristics of Equity 1 March 2024 29 March 2024
Business Combinations-Disclosures, Goodwill and Impairment 14 June 2024 15 July 2024