Closed for comment - Archive

Exposure drafts (EDs) of accounting standards, as well as Consultation Papers (CPs) and Discussion Papers (DPs) for which the comment period has now ended for consultations closed during 2016

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

If you require closed consultation documents prior to 2016, please contact us .


NZASB ED 2016–11 PBE IPSAS 39 Employee Benefits

NZASB ED 2016–10

Impairment of Revalued Assets (Proposed Amendments to PBE IPSASs 21 and 26)

NZASB ED 2016–9

Approved Budget (Proposed Amendments to PBE IPSAS 1)

NZASB ED 2016–8

2016 Omnibus Amendments to PBE Standards 

NZASB ED 2016–7

PBE IFRS 9 Financial Instruments

NZASB ED 2016–6

Service Performance Reporting

NZASB ED 2016–1 to 5

PBE Interests in Other Entities
PBE Conceptual Framework Public Benefit Entities’ Conceptual Framework (the PBE Conceptual Framework)

IPSASB EDs and consultation papers



Public Sector Specific Financial Instruments


Public Sector Combinations

IASB EDs, draft interpretations and discussion papers


IASB ED/2016/1

Definition of a Business and Accounting for Previously Held Interests 
(Proposed Amendments to IFRS 3 and IFRS 11)