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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”.

Exposure Draft - ED 214 Extending Related Party Disclosures to the Not-for-Profit Public Sector - July 2011 - Open for Comment

Download PDF - 300K

Open for comment to AASB until 31 January 2012

Exposure Draft - ED 222 Revenue from Contracts with Customers - November 2011 - Open for Comment

Download PDF - 654K

Open for comment to AASB until 09 February 2012 and to IASB until 13 March 2012

Exposure Draft - Tier 2 Supplement to ED 222 Revenue from Contracts with Customers - December 2011 - Open for Comment

Download PDF - 267K

Open for comment to AASB until 09 February 2012

Exposure Draft - ED 224 Transition Guidance (proposed amendments to AASB 10) - December 2011 - Open for Comment

Download PDF - 304K

Open for comment to AASB until 22 February 2012 and to IASB until 21 March 2012

Invitation to Comment - IPSASB Consultation Paper Reporting Service Performance Information - October 2011 - Open for Comment

Download PDF - 93K

Open for comment to IPSASB until 15 April 2012

Exposure Draft - ED 223 Superannuation Entities - December 2011 - Open for Comment

Download PDF - 888K

Open for comment to AASB until 30 April 2012