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 |
|---|---|
|
RDR Concessions – NZ IFRS 18 Presentation and Disclosure in Financial Statements |
29 May 2025 |
| Title | Comments due to XRB | Comments due to IASB |
|---|---|---|
| There are no current IASB consultations open for comment. |
| Title | Comments due to XRB | Comments due to IPSASB |
|---|---|---|
| There are no current IPSASB consultations open for comment. |