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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 comments to the AASB and to other organisations (if relevant). 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”.

Invitation to Comment - ITC 32 Reporting the Financial Effects of Rate Regulation - September 2014 - Open for Comment

Download PDF - 639K

Open for comment to AASB until 15 December 2014 and to IASB until 15 January 2015

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Exposure Draft - ED 257 Classification and Measurement of Share-based Payment Transactions - November 2014 - Open for Comment

Download PDF - 269K

Open for comment to AASB until 25 February 2015 and to IASB until 25 March 2015

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