Skip To Content | Contact Us | About AASB | Links

AASB on Twitter AASB on LinkedIn

Breadcrumbs

Stuff

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 294 Deferred Tax related to Assets and Liabilities arising from a Single Transaction - July 2019 - Open for comment

Download PDF - 377K

Open for comment to AASB until 18 October 2019 and to IASB until 14 November 2019

Submit comments to AASB

Direct link

Exposure Draft - ED 296 Disclosure of Accounting Policies - August 2019 - Open for comment

Download PDF - 365K

Open for comment to AASB until 28 October 2019 and to IASB until 29 November 2019

Submit comments to AASB

Direct link

Exposure Draft - Fatal Flaw Draft - Amendments to Australian Accounting Standards – Disclosure of the Effect of New IFRS Standards Not Yet Issued in Australia - October 2019 - Open for comment

Download PDF - 292K

Open for comment to AASB until 31 October 2019

Submit comments to AASB

Direct link

Exposure Draft - Fatal Flaw Draft - Amendments to Australian Illustrative Examples for Not-for-Profit Entities accompanying AASB 15 - October 2019 - Open for comment

Download PDF - 200K

Open for comment to AASB until 08 November 2019

Submit comments to AASB

Direct link

Exposure Draft - ED 297 Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities - August 2019 - Open for comment

Download PDF - 919K

Open for comment to AASB until 30 November 2019

Submit comments to AASB

Direct link