Standards in development

Exposure drafts

Exposure drafts (EDs) are early versions of accounting standards for general purpose financial reporting, which are issued for comment before the standard is finalised. You can view:

  • current EDs open for comment
  • closed EDs, including the submissions received, for which the comment period has ended.


The New Zealand Accounting Standards Board (NZASB) makes submissions to international boards and other bodies.

NZASB 2016–2017 plan

The NZASB establishes its planned work annually, and amends its plans from time to time.  The 2016–2017 plan outlines the activities and projects the NZASB and staff expect to carry out.

The NZASB’s projects and activities are significantly influenced by the work programmes of the IASB and the IPSASB.