The NZASB encourages you to read the Exposure Draft and to comment on the proposals.
This ED has a short 60-day comment period. Please send your comments directly to the IASB (with a copy to the NZASB) by 27 September 2021.
Your comments can be made electronically to the IASB website by clicking on the following link https://www.ifrs.org/projects/open-for-comment/. First-time users must register with IASB to submit electronically.