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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 the current and previous year

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

Access consultation documents prior to 2017 


NZASB ED 2018-2 Omnibus Amendments to Tier 3 and Tier 4 PBE Accounting Requirements 
NZASB ED 2018-1  RDR Proposals for NZ IFRS 16 and NZ IAS 7
NZASB ED 2017–3 Proposed Amendments to FRS-42 Prospective Financial Statements
NZASB ED 2017–2 2017 Omnibus Amendments to NZ IFRS
XRB ED 2017 Proposed Amendments to XRB A1
Limited scope review draft PBE FRS XX Service Performance Reporting 
NZASB ED 2017-1

Amendments to RDR for Tier 2 For-profit Entities

IPSASB EDs and consultation papers

IPSASB ED 64 Leases
IPSASB Consultation Document  Proposed Strategy and Work Plan 2019–2023
IPSASB ED 63 Social Benefits


Proposed accounting for revenue and non-exchange expenses


Proposals for Financial Instruments


Financial Reporting for Heritage in the Public Sector

IASB EDs, draft interpretations and discussion papers

IASB ED/2017/6 Definition of 'Material'
IASB ED/2017/5 Proposals for Accounting Policies and Accounting Estimates
IASB ED/2017/4 Property, Plant and Equipment—Proceeds before Intended Use 
IASB PIR/IFRS 13 Post-implementation Review—IFRS 13 Fair Value Measurement
IASB DP/2017/1 Disclosure Initiative - Principles of Disclosure

IASB ED/2017/2

For-profit Entities: Proposed improvements to IFRS 8 Operating Segments

IASB ED/2017/3

Proposed amendments to IFRS 9 Financial Instruments   

IASB ED/2017/1

Annual Improvements to IFRS Standards 2015–2017 Cycle