Closed for comment - Archive

Archived exposure drafts (EDs) of accounting standards as well as Consultation Papers (CPs) and Discussions Papers (DPs) for consultations that closed before 2019. 

Select the consultation document you require below to find out more and to access related submissions.

Please contact us if you require any older closed consultation documents prior to 2016.  

Domestic 

Consultation Page Title
NZASB ED 2019-5

PBE Interest Rate Benchmark Reform. Proposed amendments to PBE IPSAS 41, PBE IFRS 9, PBE IPSAS 29 and PBE IPSAS 30
NZASB ED 2019-4

Withdrawal of PBE FRS 46
NZASB ED 2019-3 Amendments to PBE IFRS 17 (Not-for-profit PBEs only)
NZASB ED 2019-2 2019 Omnibus Amendments to NZ IFRS
NZASB ED 2019-1 Uncertainty over Income Tax Treatments (Proposed amendments to PBE IAS 12)  
NZASB ED 2018-7 PBE IFRS 17 Insurance Contracts 
XRB ED 2018 2018 Amendments to XRB A1 Appendix A  (When is an Entity a Public Benefit Entity?)
NZASB ED 2018-6 Effective Date of PBE IFRS 9 
NZASB ED 2018-5 PBE IPSAS 41 Financial Instruments  
NZASB ED 2018-4 PBE IPSAS 40 PBE Combinations
NZASB ED 2018-3 2018 Omnibus Amendments to PBE Standards
NZASB ED 2018-2 Omnibus Amendments to Tier 3 and Tier 4 PBE Accounting Requirements 
NZASB ED 2018-1  RDR Proposals for NZ IFRS 16 and NZ IAS 7
NZASB ED 2017–3 Proposed Amendments to FRS-42 Prospective Financial Statements
NZASB ED 2017–2 2017 Omnibus Amendments to NZ IFRS
XRB ED 2017 Proposed Amendments to XRB A1
Limited scope review draft PBE FRS XX Service Performance Reporting 
NZASB ED 2017-1

Amendments to RDR for Tier 2 For-profit Entities
NZASB ED 2016–11 PBE IPSAS 39 Employee Benefits

NZASB ED 2016–10

 Impairment of Revalued Assets (Proposed Amendments to PBE IPSASs 21 and 26)

NZASB ED 2016–9

 Approved Budget (Proposed Amendments to PBE IPSAS 1)

NZASB ED 2016–8

 2016 Omnibus Amendments to PBE Standards 

NZASB ED 2016–7

 PBE IFRS 9 Financial Instruments

NZASB ED 2016–6

 Service Performance Reporting

NZASB ED 2016–1 to 5

 PBE Interests in Other Entities
PBE Conceptual Framework Public Benefit Entities’ Conceptual Framework (the PBE Conceptual Framework)

IPSASB EDs and consultation papers

Consultation Page Title
IPSASB ED 66 Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41)
IPSASB ED 65

Improvements to IPSAS, 2018
IPSASB ED 64 Leases
IPSASB CP  Proposed Strategy and Work Plan 2019–2023
IPSASB ED 63 Social Benefits
IPSASB CP  Proposed accounting for revenue and non-exchange expenses

IPSASB ED 62

 Proposals for Financial Instruments

IPSASB CP 

 Financial Reporting for Heritage in the Public Sector

IPSASB CP

 Public Sector Specific Financial Instruments

IPSASB ED 60

 Public Sector Combinations

IASB EDs, draft interpretations and discussion papers

Consultation Page Title
IASB ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed amendments to IAS 37)
IASB DP/2018/1 Financial Instruments with Characteristics of Equity 
IASB ED/2018/1 Accounting Policy Changes (Proposed amendments to IAS 8)
IASB ED/2017/6 Definition of 'Material'
IASB ED/2017/5 Proposals for Accounting Policies and Accounting Estimates
IASB ED/2017/4 Property, Plant and Equipment—Proceeds before Intended Use 
IASB PIR/IFRS 13 Post-implementation Review—IFRS 13 Fair Value Measurement
IASB DP/2017/1 Disclosure Initiative - Principles of Disclosure

IASB ED/2017/2

 For-profit Entities: Proposed improvements to IFRS 8 Operating Segments

IASB ED/2017/3

 Proposed amendments to IFRS 9 Financial Instruments   

IASB ED/2017/1

 Annual Improvements to IFRS Standards 2015–2017 Cycle

IASB ED/2016/1

 Definition of a Business and Accounting for Previously Held Interests 
(Proposed Amendments to IFRS 3 and IFRS 11)
Consultations