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
| 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 |
|---|---|---|