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.
|NZASB ED 2018-3||2018 Omnibus Amendments to PBE Standards||28 Sep 2018|
IPSASB EDs and consultation papers
|IPSASB ED 65||Improvements to IPSAS, 2018||1 Jun 2018|
IASB EDs, draft interpretations and discussion papers
Financial Instruments with Characteristics of Equity
|7 Nov 2018|
Accounting Policy Changes (Proposed amendments to IAS 8)
|25 Jun 2018|