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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 258 Disclosure Initiative (Proposed amendment to AASB 107) - December 2014 - Open for Comment

Download PDF - 281K

Open for comment to AASB until 20 March 2015 and to IASB until 17 April 2015

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Proposed Agenda Decision - AASB 116 - Recognition of Residual Value for Infrastructure Assets - February 2015 - Open for Comment

Download PDF - 55K

Open for comment to AASB until 20 April 2015

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Exposure Draft - ED 259 Classification of Liabilities (Proposed amendments to AASB 101) - February 2015 - Open for Comment

Download PDF - 332K

Open for comment to AASB until 09 May 2015 and to IASB until 10 June 2015

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