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 | Comments due |
|---|---|
|
Reporting and assurance of service performance information - Tier 1 and 2 not-for-profit entities |
29 August 2025 |
| Title | Sector | Comments due |
|---|---|---|
|
Amendments to XRB A2 resulting from the Regulatory Systems (Economic Development) Amendment Act 2025 |
All | 22 July 2025 |
|
Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18 |
For-profit | 31 July 2025 |
|
Reporting and assurance of service performance information - Tier 1 and 2 not-for-profit entities |
PBE (Not-for-profit) | 29 August 2025 |
|
2025 Amendments to XRB A1 Application of the Accounting Standards Framework |
All | 29 August 2025 |
| PBE | 30 September 2025 | |
|
Proposed new revenue and transfer expense accounting requirements for PBEs |
PBE | |
| PBE | 1 December 2025 | |
| PBE | 1 December 2025 |
| Title | Comments due to XRB | Comments due to IASB |
|---|---|---|
| Request for Information - Post-implementation Review of IFRS 16 Leases | 15 September 2025 | 15 October 2025 |
| Title | Comments due to XRB | Comments due to IPSASB |
|---|---|---|
| IPSASB ED 93 Definition of Material | Closed on 27 June 2025 | 14 July 2025 |