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Work in progress - open for comment

Open for comment work-in-progress documents are proposal documents of various types for which the open-for-comment period either has not yet closed or has recently closed. The documents may be Proposed Agenda Decisions, Exposure Drafts, Draft Interpretations, Invitations to Comment or Discussion Papers. The documents retain the “open for comment” status until they are classified by the AASB staff as “pending” instead.

During the open-for-comment period for a document, links are provided to facilitate the provision of e-mail comments to the AASB and to other organisations (if relevant).

Comment letters are to be lodged with the AASB via the “Submit comments to AASB” button.  A PDF document must be lodged.  The AASB prefers that a Word document also be lodged, for internal use only.

Analyses of Disclosure Requirements relating to Tier 2 proposal documents can be found in the WIP/RDR pages by clicking here.

Clicking on a detailed-view button [+] gives links to any related pronouncements (as at the date of issue of the proposal document), submission from the AASB and comment letters to the AASB. Typically, the submission and comment letters will appear on the website only after the proposal document has been classified as “pending”.

Exposure Draft - ED 279 Prepayment Features with Negative Compensation - April 2017 - Open for comment

Download PDF - 683K

Open for comment to AASB until 17 May 2017 and to IASB until 24 May 2017

Submit comments to AASB

Direct link

Exposure Draft - ED 277 Reduced Disclosure Requirements for Tier 2 Entities - January 2017 - Open for comment

Download PDF - 1356K

Open for comment to AASB until 26 May 2017

Submit comments to AASB

Direct link

Exposure Draft - ED 278 Improvements to AASB 8 Operating Segments - April 2017 - Open for comment

Download PDF - 967K

Open for comment to AASB until 23 June 2017 and to IASB until 31 July 2017

Submit comments to AASB

Direct link

Invitation to Comment - ITC 36 Request for Comment on IASB Request for Information on Post-implementation Review — IFRS 13 Fair Value Measurement - June 2017 - Open for comment

Download PDF - 1045K

Open for comment to AASB until 31 August 2017 and to IASB until 22 September 2017

Submit comments to AASB

Direct link

Invitation to Comment - ITC 35 Disclosure Initiative – Principles of Disclosure - April 2017 - Open for comment

Download PDF - 727K

Open for comment to AASB until 04 September 2017 and to IASB until 02 October 2017

Submit comments to AASB

Direct link

Exposure Draft - ED 280 Property, Plant and Equipment – Proceeds before Intended Use - June 2017 - Open for comment

Download PDF - 371K

Open for comment to AASB until 18 September 2017

Submit comments to AASB

Direct link

Invitation to Comment - IPSASB Consultation Paper Financial Reporting for Heritage in the Public Sector - April 2017 - Open for comment

Download PDF - 113K

Open for comment to IPSASB until 30 September 2017

Direct link