Work in progress documents - archive

Archived work-in-progress documents are proposal documents of various types that have been superseded. The documents are classified into the following groups: Proposed Agenda Decisions, Exposure Drafts, Draft Interpretations, Invitations to Comment, and Discussion Papers. Within each group, the documents are presented in issue date order. The documents have been superseded in some way by later decisions of the AASB. For example, the Board may have considered the comments received on an Exposure Draft and have decided to issue a Standard or another Exposure Draft or to discontinue the project.

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.