Exposure Drafts
A pending Exposure Draft is one which has been issued for comment and for which the time period within which to comment has now closed. It is pending a decision from the Board, at which point it may evolve to become a Standard, or may be rejected.
Draft Interpretations
A pending Interpretation is one which has been issued for comment and for which the time period within which to comment has now closed. It is pending a decision from the Board, at which point it may evolve to become an Interpretation, or may be rejected.
Comment letters to AASB
Comment letters are typically sent to the AASB in response to an Exposure Draft, Draft Interpretation, Consultation Paper or Discussion Paper.