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 comments to the AASB and to other organisations (if relevant).

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 - (Consultation Paper) - Differential Financial Reporting – Reducing Disclosure Requirements - December 2009 - Open for Comment

Download PDF - 223K

Exposure Draft - ED 183 Management Commentary - June 2009 - Open for Comment

Download PDF - 265K

Open for comment to AASB until 31 December 2009 and to IASB until 01 March 2010

Exposure Draft - ED 191 Measurement of Liabilities in AASB 137 (Limited re-exposure of proposed amendment to AASB 137) - January 2010 - Open for Comment

Download PDF - 300K

Open for comment to AASB until 15 March 2010 and to IASB until 12 April 2010

Exposure Draft - ED 189 Financial Instruments: Amortised Cost and Impairment - November 2009 - Open for Comment

Download PDF - 526K

Open for comment to AASB until 17 May 2010 and to IASB until 30 June 2010