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Comments to AASB

Comment letters are to be lodged with the AASB via the “Submit comments to AASB” button for the proposal document on the Work in progress - open for comment page, rather than being sent as email attachments. A PDF document must be lodged. The AASB prefers that a Word document also be lodged, for internal use only.

The AASB would prefer that respondents express a clear overall opinion on whether the proposals, as a whole, are supported and that this opinion be supplemented with detailed comments, whether supportive or otherwise, on the major issues. The AASB regards supportive and non-supportive comments as essential to a balanced review of the issues. Any comments received are considered by the AASB in deciding the contents of its own submissions to other organisations or of pronouncements.