Open for comment

  • For-profit
  • Not-for-profit
  • Public Sector

This page features our current consultations.

Before issuing a finalised accounting standard, the NZASB and international standard-setting boards—such as the International Accounting Standards Board (IASB) and the International Public Sector Accounting Standards Board (IPSASB)—issue exposure drafts (EDs) of accounting standards, as well as from time-to-time Consultation Papers (CPs) and Discussion Papers (DPs).  

These documents have no legal status. 

The 'Comments due' column in the tables below usually shows the due date for comments to the NZASB. However, when this is an international Board consultation, a later due date for submissions directly to that Board we usually publish that date as well on the consultation page itself.


IASB EDs, draft interpretations and discussion papers

Consultation Page Title Comments due
IASB DP/2020/1

Business Combinations – Disclosures, Goodwill and Impairment

2 Nov 2020

IPSASB EDs and consultation papers

Consultation Page Title Comments due
 IPSASB ED 74 IPSAS 5, Borrowing Costs – Non-authoritative Guidance  1 March 2021

Domestic EDs

Consultation Page Title Comments due
  There are no current consultations