Exposure drafts (EDs) are early versions of accounting standards for general purpose financial reporting. These are issued for comment before the standard is finalised. Consultation and Discussion Papers can also be found here.
Accounting Standards open for consultation
Comment on draft standards
Profiled Consultation
| Title | Comments due |
|---|---|
| 2024 Omnibus Amendments to PBE Standards | 15 August 2024 |
| Title | Comments due to XRB | Comments due to IASB |
|---|---|---|
| Business Combinations-Disclosures, Goodwill and Impairment | 14 June 2024 | 15 July 2024 |
| Contracts for Renewable Electricity | 18 July 2024 | 7 August 2024 |
| Title | Comments due to XRB | Comments due to IPSASB |
|---|---|---|
| No open IPSASB consultations at this time |