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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 e-mail comments to the AASB and to other organisations (if relevant).

Comment letters are to be lodged with the AASB via the “Submit comments to AASB” button.  A PDF document must be lodged.  The AASB prefers that a Word document also be lodged, for internal use only.

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 263 Effective Date of AASB 15 Revenue from Contracts with Customers (Proposed amendments to AASB 15) - May 2015 - Open for comment

Download PDF - 184K

Open for comment to AASB until 19 June 2015 and to IASB until 03 July 2015

Submit comments to AASB

Direct link

Exposure Draft - ED 261 Service Concession Arrangements: Grantor - May 2015 - Open for comment

Download PDF - 423K

Open for comment to AASB until 27 July 2015

Submit comments to AASB

Direct link

Exposure Draft - ED 260 Income of Not-for-Profit Entities - April 2015 - Open for comment

Download PDF - 553K

Open for comment to AASB until 14 August 2015

Submit comments to AASB

Direct link

Exposure Draft - ED 266 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to AASB 119 and Interpretation 14) - June 2015 - Open for comment

Download PDF - 278K

Open for comment to AASB until 21 September 2015 and to IASB until 19 October 2015

Submit comments to AASB

Direct link

Exposure Draft - ED 264 Conceptual Framework for Financial Reporting - June 2015 - Open for comment

Download PDF - 1399K

Open for comment to AASB until 05 October 2015 and to IASB until 26 October 2015

Submit comments to AASB

Direct link

Exposure Draft - ED 265 Updating References to the Conceptual Framework (Proposed amendments to AASB 2, AASB 3, AASB 4, AASB 6, AASB 101, AASB 108, AASB 134, Interpretation 127 and Interpretation 132) - June 2015 - Open for comment

Download PDF - 235K

Open for comment to AASB until 05 October 2015 and to IASB until 26 October 2015

Submit comments to AASB

Direct link