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
Open Consultations
| Title | Comments due |
|---|---|
|
There are no existing New Zealand consultations at this time. |
| Title | Comments due to XRB | Comments due to IASB |
|---|---|---|
| Provisions - Targeted Improvements | - | 12 March 2025 |
| Title | Comments due to XRB | Comments due to IPSASB |
|---|---|---|
| Tangible Natural Resources | - | 28 February 2025 |