Proposal documents comprise Proposed Agenda Decisions, Exposure Drafts, Draft Interpretations, Invitations to Comment, and Discussion Papers. Related to these are comment letters received by the AASB and AASB submissions to other standard-setters.
The documents you need can be located in a number of ways using the menu on the left:
- Open for comment – lists the proposal documents for which the comment period either has not yet closed or has recently closed. Includes comment deadlines and a link to related pronouncements
- Pending – lists the proposal documents that are no longer open for comment and that have not been superseded by later proposal documents or pronouncements. Comment letters and AASB submissions are linked to the pending documents when available
- Submissions from AASB – lists AASB submissions to standard-setters on pending proposal documents
- Search for a specific document – locate and display any active (non-archive) document. You can refine your search by document number and/or title.
Board work program
The Board’s current annual work program and a summary of Interpretations issues in progress are provided.
Project summaries provide greater detail about selected significant projects.