Standards in development


Consultation documents

Exposure drafts (EDs) are early versions of accounting standards for general purpose financial reporting.  These are issued for comment before the standard is finalised. Also, we list here from time to time Consultation Papers (CPs) and Discussion Papers (DPs), also open for comment.

You can view those:


The New Zealand Accounting Standards Board (NZASB) makes submissions to international boards and other bodies.