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
Profiled Consultation
This consultation is on proposed changes to Tiers 3 & 4 Not-for-Profit and Public Sector reporting.
Click here to read the consultation.
The consultation closes 30 September 2022.
| Consultation Page | Title | Comments due |
|---|---|---|
|
Initial Application of PBE IFRS 17 and PBE IPSAS 41—Comparative Information |
27 May 2022 | |
|
2022 Omnibus Amendments to PBE Standards |
27 May 2022 | |
|
Insurance Contracts in the Public Sector |
8 June 2022 | |
|
Public Sector Specific Financial Instruments |
11 July 2022 | |
|
Reporting Requirements for Tier 3 |
30 September 2022 | |
|
Reporting Requirements for Tier 4 |
30 September 2022 | |
|
Reporting Requirements for Tier 3 Public Sector Entities |
30 September 2022 | |
|
Reporting Requirements for Tier 4 Public Sector Entities |
30 September 2022 |
| Consultation Page | Title | Comments due to XRB | Comments due to IASB |
|---|---|---|---|
|
|
| Consultation Page | Title | Comments due to XRB | Comments due to IPSASB |
|---|---|---|---|
| IPSASB ED 81 |
Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements |
15 April 2022 |
31 May 2022 |
| IPSASB ED 82 |
Retirement Benefit Plans |
10 June 2022 |
1 August 2022 |