The AASB issues Exposure Drafts and Invitations to Comment on its proposals as part of its due process. Exposure Drafts and Invitations to Comment invite comment from all interested parties on proposed new Standards or revisions to existing Standards. The period for comment is usually at least three months, but this may be varied. Depending on the topic, the AASB may arrange forums such as seminars and public hearings to enable further discussion and interchange of opinion. A preface identifies the major issues upon which the AASB specifically seeks comment.