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).

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 20 Request for Comment on IASB Discussion Paper DP/2009/1 Leases – Preliminary Views - April 2009 - Open for Comment

Download PDF - 681K

Open for comment to AASB until 12 June 2009 and to IASB until 17 July 2009

Exposure Draft - ED 178 Income Tax - April 2009 - Open for Comment

Download PDF - 813K

Open for comment to AASB until 19 June 2009 and to IASB until 31 July 2009

Invitation to Comment - ITC 14A Invitation to Comment on FRSB and AASB Working Draft 'Process for Modifying, or Introducing Additional Requirements to, IFRSs for PBE/NFP' - April 2009 - Open for Comment

Download PDF - 144K

Open for comment to AASB until 30 June 2009 and to New Zealand FRSB until 30 June 2009

Exposure Draft - ED 177 Derecognition (Proposed Amendments to AASB 139 and AASB 7) - April 2009 - Open for Comment

Download PDF - 676K

Open for comment to AASB until 03 July 2009 and to IASB until 31 July 2009

Exposure Draft - ED 182 Prepayments of a Minimum Funding Requirement - June 2009 - Open for Comment

Download PDF - 207K

Open for comment to AASB until 13 July 2009 and to IASB until 27 July 2009

Invitation to Comment - ITC 21 Request for Comment on IASB Discussion Paper DP/2009/2 Credit Risk in Liability Measurement - June 2009 - Open for Comment

Download PDF - 320K

Open for comment to AASB until 07 August 2009 and to IASB until 01 September 2009

Discussion Paper - AASB 139 DP - IASB Request for Information - Impairment of Financial Assets: Expected Cash Flow Approach (Expected Loss Model) - June 2009 - Open for Comment

Download PDF - 46K

Open for comment to AASB until 17 August 2009 and to IASB until 01 September 2009

Exposure Draft - ED 181 Fair Value Measurement - June 2009 - Open for Comment

Download PDF - 740K

Open for comment to AASB until 28 August 2009 and to IASB until 28 September 2009

Exposure Draft - ED 179 Superannuation Plans and Approved Deposit Funds - May 2009 - Open for Comment

Download PDF - 931K

Open for comment to AASB until 30 September 2009

Exposure Draft - ED 180 Income from Non-exchange Transactions (Taxes and Transfers) - June 2009 - Open for Comment

Download PDF - 659K

Open for comment to AASB until 30 November 2009 and to New Zealand FRSB until 30 November 2009