Skip To Content | Contact Us | About AASB | Links | 中文 AASB on Twitter AASB on Facebook

Breadcrumbs

Stuff

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 30 Request for Comment on IASB Request for Information on Post-implementation Review: IFRS 3 Business Combinations - February 2014 - Open for Comment

Download PDF - 334K

Open for comment to AASB until 02 May 2014 and to IASB until 30 May 2014

Direct link

Exposure Draft - ED 248 Amendments to AASB 1053 – Transition to and between Tiers, and related Tier 2 Disclosure Requirements - March 2014 - Open for Comment

Download PDF - 408K

Open for comment to AASB until 19 May 2014

Direct link

Exposure Draft - ED 249 Disclosure Initiative (Proposed amendments to AASB 101) - March 2014 - Open for Comment

Download PDF - 336K

Open for comment to AASB until 30 June 2014 and to IASB until 23 July 2014

Direct link

Exposure Draft - Tier 2 Supplement to ED 249 Disclosure Initiative (Proposed amendments to AASB 101) - April 2014 - Open for Comment

Download PDF - 224K

Open for comment to AASB until 30 June 2014

Direct link