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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”.

Discussion Paper - DP - Business Combinations — Disclosures, Goodwill and Impairment - March 2020 - Open for comment

Download PDF - 645K

Open for comment to AASB until 02 October 2020 and to IASB until 31 December 2020

Submit comments to AASB

Direct link

Exposure Draft - ED 305 Lease Liability in a Sale and Leaseback - December 2020 - Open for comment

Download PDF - 373K

Open for comment to AASB until 21 February 2021 and to IASB until 29 March 2021

Submit comments to AASB

Direct link

Invitation to Comment - ITC 42 Business Combinations under Common Control - December 2020 - Open for comment

Download PDF - 1028K

Open for comment to AASB until 17 July 2021 and to IASB until 01 September 2021

Submit comments to AASB

Direct link