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

Profiled Consultation

This consultation is on proposed changes to Tiers 3 & 4 Not-for-Profit and Public Sector reporting. 
 
Click here to read the consultation.

The consultation closes 30 September 2022. 

Consultation Page Title Comments due

NZASB ED 2022-1

Initial Application of PBE IFRS 17 and PBE IPSAS 41—Comparative Information

27 May 2022

NZASB ED 2022-2

2022 Omnibus Amendments to PBE Standards

27 May 2022

NZASB ED 2022-3

Insurance Contracts in the Public Sector 

8 June 2022

NZASB ED 2022-4

Public Sector Specific Financial Instruments

11 July 2022

NZASB ED 2022-5

Reporting Requirements for Tier 3
Not-for-Profit Entities

30 September 2022

NZASB ED 2022-6

Reporting Requirements for Tier 4
Not-for-Profit Entities

30 September 2022

NZASB ED 2022-7

Reporting Requirements for Tier 3 Public Sector Entities

30 September 2022

NZASB ED 2022-8

Reporting Requirements for Tier 4 Public Sector Entities

30 September 2022
Consultation Page Title Comments due to XRB Comments due to IASB
 

 

 

Consultation Page Title Comments due to XRB Comments due to IPSASB
IPSASB ED 81

Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements

15 April 2022

31 May 2022

IPSASB ED 82

Retirement Benefit Plans

10 June 2022

1 August 2022