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
 Supplier Finance Arrangements - RDR  30 September 2023
Title Comments due to XRB Comments due to IASB
Post-Implementation Review of IFRS 9 - Impairment 21 July 2023 27 September 2023
Post-Implementation Review of IFRS 15 - Revenue from Contracts with Consumers 22 September 2023 27 October 2023
Annual Improvements to IFRS Accounting Standards - Volume 11 17 November 2023 11 December 2023
Title Comments due to XRB Comments due to IPSASB