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
Request for Information - Post-implementation Review of IFRS 16 Leases 15 September 2025 15 October 2025
Title Comments due to XRB Comments due to IPSASB
No consultations currently open - -