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 to XRB | Comments due to IASB |
|---|---|---|
| Equity Method of Accounting | 20 November 2024 | 20 January 2025 |
| Provisions - Targeted Improvements | 3 February 2025 | 12 March 2025 |
| Title | Comments due to XRB | Comments due to IPSASB |
|---|---|---|
| Tangible Natural Resources | - | 28 February 2025 |
| Limited-scope updates to first-time adoption of IPSAS (Amendments to IPSAS 33) | - | 13 December 2024 |