Open for comment

Before issuing a finalised accounting standard the NZASB and international standard-setting boards—such as the International Accounting Standards Board (IASB) and IPSASB—issue exposure drafts (EDs) of accounting standards, as well as Consultation Papers (CPs) and Discussions Papers (DPs) currently open for comment.

These documents have no legal status. 

Domestic EDs

IDTitleComments due
 NZASB ED 2018-3 2018 Omnibus Amendments to PBE Standards  28 Sep 2018

IPSASB EDs and consultation papers

IDTitleComments due
IPSASB ED 65  Improvements to IPSAS, 2018   1 Jun 2018 

IASB EDs, draft interpretations and discussion papers

IDTitleComments due
IASB DP/2018/1

Financial Instruments with Characteristics of Equity

 7 Nov 2018
IASB ED/2018/1

Accounting Policy Changes (Proposed amendments to IAS 8)

 25 Jun 2018