Accounting Standards open for consultation

Comment on draft standards

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. 

Comment on draft standards

Open Consultations

Title Comments due to XRB Comments due to IASB
Provisions - Targeted Improvements 3 February 2025 12 March 2025
Title Comments due to XRB Comments due to IPSASB
Tangible Natural Resources - 28 February 2025