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|
|Impairment of Revalued Assets (Proposed Amendments to PBE IPSASs 21 and 26)|
|Approved Budget (Proposed Amendments to PBE IPSAS 1)|
|2016 Omnibus Amendments to PBE Standards|
|PBE IFRS 9 Financial Instruments|
|Service Performance Reporting|
|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
|Definition of a Business and Accounting for Previously Held Interests
(Proposed Amendments to IFRS 3 and IFRS 11)