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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 250 Investment Entities: Applying the Consolidation Exception - June 2014 - Open for Comment

Download PDF - 307K

Open for comment to AASB until 15 August 2014 and to IASB until 15 September 2014

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Exposure Draft - ED 251 Revenue from Contracts with Customers – Tier 2 proposals - July 2014 - Open for Comment

Download PDF - 390K

Open for comment to AASB until 29 August 2014

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Exposure Draft - ED 252 Proposal to supersede AASB Interpretation 1042 Subscriber Acquisition Costs in the Telecommunications Industry - July 2014 - Open for Comment

Download PDF - 133K

Open for comment to AASB until 29 August 2014

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Invitation to Comment - ITC 31 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging - May 2014 - Open for Comment

Download PDF - 1042K

Open for comment to AASB until 19 September 2014 and to IASB until 17 October 2014

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