Current Exposure Drafts

This page contains exposure drafts (EDs) of accounting standards that are currently open for comment. These EDs have no legal status. You can download the EDs by clicking on the relevant link below.

Domestic EDs

ED NZASB 2017 - 1 Amendments to RDR for Tier 2 For-profit Entities 26 May 2017
ED NZASB 2016 - 11 PBE IPSAS 39 Employee Benefits  31 Mar 2017

IPSASB EDs and Consultation Papers


IASB EDs, Draft Interpretations and Discussion Papers

IASB ED 2017-1 Annual Improvements to IFRS Standards 2015–2017 Cycle 12 Apr 2017
MoST Content Management V3.0.6241