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Exposure drafts (EDs) of accounting standards, as well as Consultation Papers (CPs) and Discussions Papers (DPs) for which the comment period has ended during the previous two years

Select the consultation document you require below to find out more and to access related submissions. 

Access consultation documents prior to 2019 


Consultation Page Title
NZASB ED 2024-2 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
NZASB ED 2023-3 Public Benefit Entity Tier Sizes
NZASB ED 2023-2 Lack of Exchangeability - RDR
NZASB ED 2023-1 Supplier Finance Arrangements - RDR
NZASB ED 2022-11 New leases standard for PBEs 
NZASB ED 2022-10 Improving disclosure of fees paid to audit firms—Public Benefit Entities
NZASB ED 2022-9 Improving disclosure of fees paid to audit firms—For-Profit Entities
NZASB ED 2022-8 Reporting Requirements for Tier 4—Public Sector Entities
NZASB ED 2022-7 Reporting Requirements for Tier 3—Public Sector Entities
NZASB ED 2022-6 Reporting Requirements for Tier 4—Not-for-Profit Entities

NZASB ED 2022-5

Reporting Requirements for Tier 3—Not-for-Profit Entities

NZASB ED 2022-4

Public Sector Specific Financial Instruments

NZASB ED 2022-3

Insurance Contracts in the Public Sector

NZASB ED 2022-1

Initial Application of PBE IFRS 17 and PBE IPSAS 41—Comparative Information

NZASB ED 2022-2

2022 Omnibus Amendments to PBE Standards

Review of Simple Format Reporting Standards

Request for information – Simple Format Reporting Standards – Post-implementation Review

NZASB ED 2020-5

PBE Interest Rate Benchmark Reform—Phase 2

NZASB ED 2020-1 Proposed 2020 Amendments to PBE FRS 48  
NZASB ED 2020-2 Going Concern Disclosures (Proposed amendments to FRS-44)
NZASB ED 2020-3 Going Concern Disclosures (Proposed amendments to PBE IPSAS 1) 
NZASB ED 2020-4 PBE IFRS 17 – Deferral of Effective Date  
NZASB ED 2019-4  Withdrawal of PBE FRS 46 (Proposed amendments to PBE FRS 47)
NZASB ED 2019-5 PBE Interest Rate Benchmark Reform
NZASB ED 2019-3 Amendments to PBE IFRS 17
NZASB ED 2019-2  2019 Omnibus Amendments to NZ IFRS 

IPSASB EDs and consultation papers

Consultation Page Title

 Arrangements Conveying Rights over Assets


 Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12)


Exploration for and Evaluation of Mineral Resources

IPSASB Consultation Paper

IPSASB Strategy and Work Program 2024-2028 Consultation


Improvements to IPSAS 2023


Concessionary Leases and Right-of-Use Assets In-kind (Amendments to IPSAS 43 and IPSAS 23)

IPSASB Consultation Paper

Natural Resources


Retirement Benefit Plans

IPSASB ED 81 Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements
IPSASB Consultation Paper Mid-period Work Program Consultation
IPSASB ED 80 Improvements to IPSAS, 2021
IPSASB ED 79 Non-current Assets Held for Sale and Discontinued Operations
IPSASB ED 78 Property, Plant and Equipment
IPSASB ED 77 Measurement

Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements



Request for information, Concessionary Leases and Other Arrangements Similar to Leases
IPSASB ED 74 IPSAS 5, Borrowing Costs – Non-authoritative Guidance
IPSASB ED 70 Revenue with Performance Obligations
IPSASB ED 71 Revenue without Performance Obligations
IPSASB ED 72 Transfer Expenses
IPSASB ED 73 COVID 19: Deferral of Effective Dates
IPSASB ED 69 Public Sector-specific Financial Instruments: Amendments to IPSAS 41, Financial Instruments
IPSASB ED 68 Improvements to IPSAS, 2019
IPSASB CP Measurement
IPSASB ED 67 Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19) 

IASB EDs, draft interpretations and discussion papers

Consultation Page Title

Financial Instruments with Characteristics of Equity

IASB AI/ED/2023/1

Annual Improvements to IFRS Accounting Standards -
Volume 11 (2023)


Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers


Post-Implementation Review of IFRS 9 - Impairment

IASB ED/2023/2

Amendments to the Classification and Measurement of Financial Instruments

IASB ED/2023/1

International Tax Reform—Pillar Two Model Rules

IASB ED/2021/10

Supplier Finance Arrangements

IASB ED/2021/9

Non-current Liabilities with Covenants


Post-implementation Review of IFRS 9 - Classification and Measurement

IASB ED/2021/7

Subsidiaries without Public Accountability: Disclosures

IASB ED/2021/6

Management Commentary

IASB ED/2021/3

Disclosure Requirements in IFRS Standards - A Pilot Approach

IASB ED 2021/8

Initial Application of IFRS 17 and IFRS 9—Comparative Information

IASB ED 2021/3

Disclosure Requirements in IFRS Standards—A Pilot Approach

IASB ED 2021/4

Lack of Exchangeability

IASB ED 2021/1

Regulatory Assets and Regulatory Liabilities

IASB DP/2020/2

Business Combinations under Common Control


IASB RFI - Third Agenda Consultation

IASB ED/2021/2

Covid-19-Related Rent Concessions beyond 30 June 2021

IASB DP/2020/1 Business Combinations – Disclosures, Goodwill and Impairment 
IASB ED/2019/7 General Presentation and Disclosures 
IASB ED 2020/3 Classification of Liabilities as Current or Non-current — Deferral of Effective Date
IASB ED/2020/1  Interest Rate Benchmark Reform – Phase 2
IASB ED 2020/2 Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16)
IASB ED/2019/6 Disclosure of Accounting Policies—Proposed amendments to IAS 1 and IFRS Practice Statement 2  
IASB ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) 
IASB ED/2019/4 Amendments to IFRS 17 
IASB ED/2019/3  Reference to the Conceptual Framework (Proposed amendments to IFRS 3) 
IASB ED/2019/2 Annual Improvements to IFRS® Standards 2018–2020 
IASB ED/2019/1 Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)