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), Discussion Papers (DPs) and Requests for Information (RFIs).  

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 RFI Post-implementation Review of IFRS 9- Classification and Measurement 29 Nov 2021
IASB ED/2021/8 Initial Application of IFRS 17 and IFRS 9—Comparative Information 27 Sep 2021
IASB ED/2021/7

Subsidiaries without Public Accountability: Disclosures

12 Nov 2021

IASB ED/2021/6

Management Commentary

23 Nov 2021

IASB ED/2021/3

Disclosure Requirements in IFRS Standards—A Pilot Approach

4 Oct 2021

IPSASB EDs and consultation papers

Consultation Page Title Comments due

Improvements to IPSAS, 2021

30 Sep 2021

IPSASB Consultation Paper

Mid-period Work Program Consultation

1 Oct 2021


Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements

2 Sep 2021

IPSASB ED 77 Measurement 2 Sep 2021
IPSASB ED 78 Property, Plant and Equipment 2 Sep 2021
IPSASB ED 79 Non-current Assets Held for Sale and Discontinued Operations 2 Sep 2021
IPSASB ED 80 Improvements to IPSAS, 2021 30 Sep 2021

Domestic Consultations

Consultation Page Title Comments due


 There are no current consultations