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”.

Exposure Draft - ED 197 Presentation of Items of Other Comprehensive Income (proposed amendments to AASB 101) - June 2010 - Open for Comment

Download PDF - 284K

Open for comment to AASB until 02 August 2010 and to IASB until 30 September 2010

Exposure Draft - ED 195 Defined Benefit Plans (proposed amendments to AASB 119) - May 2010 - Open for Comment

Download PDF - 580K

Open for comment to AASB until 09 August 2010 and to IASB until 06 September 2010

Exposure Draft - ED 199 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements (Limited re-exposure of proposed disclosure) - July 2010 - Open for Comment

Download PDF - 241K

Open for comment to AASB until 16 August 2010 and to IASB until 07 September 2010

Exposure Draft - ED 198 Revenue from Contracts with Customers - July 2010 - Open for Comment

Download PDF - 1014K

Open for comment to AASB until 24 September 2010 and to IASB until 22 October 2010

Exposure Draft - ED 200A Proposals to Harmonise Australian and New Zealand Standards in Relation to Entities Applying IFRSs as Adopted in Australia and New Zealand - July 2010 - Open for Comment

Download PDF - 580K

Open for comment to AASB until 08 October 2010 and to New Zealand FRSB until 08 October 2010

Exposure Draft - ED 200B Proposed Separate Disclosure Standards - July 2010 - Open for Comment

Download PDF - 233K

Open for comment to AASB until 08 October 2010 and to New Zealand FRSB until 08 October 2010

Exposure Draft - ED 201 Insurance Contracts - August 2010 - Open for Comment

Download PDF - 953K

Open for comment to AASB until 08 November 2010 and to IASB until 30 November 2010

Exposure Draft - ED 202 Leases - August 2010 - Open for Comment

Download PDF - 700K

Open for comment to AASB until 12 November 2010 and to IASB until 15 December 2010