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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 28 Invitation to Comment on IASB Request for Information on Rate Regulation - April 2013 - Open for Comment

Download PDF - 248K

Open for comment to AASB until 07 May 2013 and to IASB until 30 May 2013

Exposure Draft - ED 237 Financial Instruments: Expected Credit Losses - March 2013 - Open for Comment

Download PDF - 825K

Open for comment to AASB until 10 May 2013 and to IASB until 05 July 2013

Exposure Draft - ED 239 Defined Benefit Plans: Employee Contributions (proposed amendments to AASB 119) - March 2013 - Open for Comment

Download PDF - 261K

Open for comment to AASB until 24 June 2013 and to IASB until 25 July 2013

Exposure Draft - ED 238 Consolidated Financial Statements – Australian Implementation Guidance for Not-for-Profit Entities - March 2013 - Open for Comment

Download PDF - 487K

Open for comment to AASB until 30 June 2013

Exposure Draft - ED 240 Regulatory Deferral Accounts - May 2013 - Open for Comment

Download PDF - 443K

Open for comment to AASB until 05 August 2013 and to IASB until 04 September 2013

Exposure Draft - ED 241 Amendments to AASB 1038 arising from AASB 10 in relation to consolidation and interests of policyholders - May 2013 - Open for Comment

Download PDF - 212K

Open for comment to AASB until 07 August 2013

Exposure Draft - ED 242 Leases - May 2013 - Open for Comment

Download PDF - 621K

Open for comment to AASB until 14 August 2013 and to IASB until 13 September 2013