Closed for comment
Exposure drafts (EDs) of accounting standards, as well as Consultation Papers (CPs) and Discussions Papers (DPs) for which the comment period has ended during the previous two years.
Select the consultation document you require below to find out more and to access related submissions.
Access consultation documents prior to 2019
Domestic
| Consultation Page | Title |
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| NZASB ED 2024-3 | 2024 Omnibus Amendments to PBE Standards |
| NZASB ED 2024-2 | Sale or Contribution of Assets between an Investor and its Associate or Joint Venture |
| NZASB ED 2024-1 | PBE Conceptual Framework Update |
| NZASB ED 2023-3 | Public Benefit Entity Tier Sizes |
| NZASB ED 2023-2 | Lack of Exchangeability - RDR |
| NZASB ED 2023-1 | Supplier Finance Arrangements - RDR |
| NZASB ED 2022-11 | New leases standard for PBEs |
| NZASB ED 2022-10 | Improving disclosure of fees paid to audit firms—Public Benefit Entities |
| NZASB ED 2022-9 | Improving disclosure of fees paid to audit firms—For-Profit Entities |
| NZASB ED 2022-8 | Reporting Requirements for Tier 4—Public Sector Entities |
| NZASB ED 2022-7 | Reporting Requirements for Tier 3—Public Sector Entities |
| NZASB ED 2022-6 | Reporting Requirements for Tier 4—Not-for-Profit Entities |
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Reporting Requirements for Tier 3—Not-for-Profit Entities |
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Public Sector Specific Financial Instruments |
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Insurance Contracts in the Public Sector |
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Initial Application of PBE IFRS 17 and PBE IPSAS 41—Comparative Information |
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2022 Omnibus Amendments to PBE Standards |
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Request for information – Simple Format Reporting Standards – Post-implementation Review |
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| NZASB ED 2020-5 |
PBE Interest Rate Benchmark Reform—Phase 2 |
| NZASB ED 2020-1 | Proposed 2020 Amendments to PBE FRS 48 |
| NZASB ED 2020-2 | Going Concern Disclosures (Proposed amendments to FRS-44) |
| NZASB ED 2020-3 | Going Concern Disclosures (Proposed amendments to PBE IPSAS 1) |
| NZASB ED 2020-4 | PBE IFRS 17 – Deferral of Effective Date |
| NZASB ED 2019-4 | Withdrawal of PBE FRS 46 (Proposed amendments to PBE FRS 47) |
| NZASB ED 2019-5 | PBE Interest Rate Benchmark Reform |
| NZASB ED 2019-3 | Amendments to PBE IFRS 17 |
| NZASB ED 2019-2 | 2019 Omnibus Amendments to NZ IFRS |
IPSASB EDs and consultation papers
| Consultation Page | Title |
|---|---|
| IPSASB ED 91 |
Limited-scope updates to first-time adoption of IPSAS (Amendments to IPSAS 33) |
| IPSASB ED 90 |
Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement |
| IPSASB ED 89 |
Amendments to Consider IFRIC Interpretations |
| IPSASB ED 88 |
Arrangements Conveying Rights over Assets |
| IPSASB ED 87 |
Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12) |
| IPSASB ED 86 |
Exploration for and Evaluation of Mineral Resources |
| IPSASB Consultation Paper |
IPSASB Strategy and Work Program 2024-2028 Consultation |
| IPSASB ED 85 |
Improvements to IPSAS 2023 |
| IPSASB ED 84 |
Concessionary Leases and Right-of-Use Assets In-kind (Amendments to IPSAS 43 and IPSAS 23) |
| IPSASB Consultation Paper |
Natural Resources |
| IPSASB ED 82 |
Retirement Benefit Plans |
| IPSASB ED 81 | Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements |
| IPSASB Consultation Paper | Mid-period Work Program Consultation |
| IPSASB ED 80 | Improvements to IPSAS, 2021 |
| IPSASB ED 79 | Non-current Assets Held for Sale and Discontinued Operations |
| IPSASB ED 78 | Property, Plant and Equipment |
| IPSASB ED 77 | Measurement |
| IPSASB ED 76 |
Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements |
| IPSASB ED 75 |
Leases Request for information, Concessionary Leases and Other Arrangements Similar to Leases |
| IPSASB ED 74 | IPSAS 5, Borrowing Costs – Non-authoritative Guidance |
| IPSASB ED 70 | Revenue with Performance Obligations |
| IPSASB ED 71 | Revenue without Performance Obligations |
| IPSASB ED 72 | Transfer Expenses |
| IPSASB ED 73 | COVID 19: Deferral of Effective Dates |
| IPSASB ED 69 | Public Sector-specific Financial Instruments: Amendments to IPSAS 41, Financial Instruments |
| IPSASB ED 68 | Improvements to IPSAS, 2019 |
| IPSASB CP | Measurement |
| IPSASB ED 67 | Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19) |
IASB EDs, draft interpretations and discussion papers
| Consultation Page | Title |
|---|---|
| IASB/ED/2024/7 |
Equity Method of Accounting |
| IASB/ED/2024/6 |
Reporting Climate-related and Other Uncertainties in Financial Statements |
| IASB/ED/2024/4 |
Translation to a Hyperinflationary Presentation Currency |
| IASB/ED/2024/3 |
Contracts for Renewable Electricity |
| IASB/ED/2024/1 |
Business Combinations—Disclosures, Goodwill and Impairment |
| IASB/ED/2023/5 |
Financial Instruments with Characteristics of Equity |
| IASB AI/ED/2023/1 |
Annual Improvements to IFRS Accounting Standards - |
| IASB RFI |
Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers |
| IASB RFI |
Post-Implementation Review of IFRS 9 - Impairment |
| IASB ED/2023/2 |
Amendments to the Classification and Measurement of Financial Instruments |
| IASB ED/2023/1 |
International Tax Reform—Pillar Two Model Rules |
| IASB ED/2021/10 |
Supplier Finance Arrangements |
| IASB ED/2021/9 |
Non-current Liabilities with Covenants |
| IASB RFI |
Post-implementation Review of IFRS 9 - Classification and Measurement |
| IASB ED/2021/7 |
Subsidiaries without Public Accountability: Disclosures |
| IASB ED/2021/6 |
Management Commentary |
| IASB ED/2021/3 |
Disclosure Requirements in IFRS Standards - A Pilot Approach |
| IASB ED 2021/8 |
Initial Application of IFRS 17 and IFRS 9—Comparative Information |
| IASB ED 2021/3 |
Disclosure Requirements in IFRS Standards—A Pilot Approach |
| IASB ED 2021/4 |
Lack of Exchangeability |
| IASB ED 2021/1 |
Regulatory Assets and Regulatory Liabilities |
| IASB DP/2020/2 |
Business Combinations under Common Control |
| IASB RFI |
IASB RFI - Third Agenda Consultation |
| IASB ED/2021/2 |
Covid-19-Related Rent Concessions beyond 30 June 2021 |
| IASB DP/2020/1 | Business Combinations – Disclosures, Goodwill and Impairment |
| IASB ED/2019/7 | General Presentation and Disclosures |
| IASB ED 2020/3 | Classification of Liabilities as Current or Non-current — Deferral of Effective Date |
| IASB ED/2020/1 | Interest Rate Benchmark Reform – Phase 2 |
| IASB ED 2020/2 | Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16) |
| IASB ED/2019/6 | Disclosure of Accounting Policies—Proposed amendments to IAS 1 and IFRS Practice Statement 2 |
| IASB ED/2019/5 | Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) |
| IASB ED/2019/4 | Amendments to IFRS 17 |
| IASB ED/2019/3 | Reference to the Conceptual Framework (Proposed amendments to IFRS 3) |
| IASB ED/2019/2 | Annual Improvements to IFRS® Standards 2018–2020 |
| IASB ED/2019/1 | Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39) |
