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
There are currently no domestic consultation papers or exposure drafts
| Title | Comments due |
|---|---|
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| Title | Comments due to XRB | Comments due to IASB |
|---|---|---|
| Translation to a Hyperinflationary Presentation Currency | - | 22 November 2024 |
|
Reporting Climate-related and Other Uncertainties in Financial Statements |
25 October 2024 | 28 November 2024 |
| Equity Method of Accounting | 20 November 2024 | 20 January 2025 |
| Provisions - Targeted Improvements | 3 February 2025 | 12 March 2025 |
| Title | Comments due to XRB | Comments due to IPSASB |
|---|---|---|
| Tangible Natural Resources | - | 28 February 2025 |
| Amendments to measurement requirements (IPSASB) - Phase II | 25 October 2024 | 29 November 2024 |
| Limited-scope updates to first-time adoption of IPSAS (Amendments to IPSAS 33) | - | 13 December 2024 |