Australian Government
Australian Accounting Standards Board
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.
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”.
Download PDF - 1160kB
Open for comment to AASB until 27 February 2026
Download PDF - 1284kB
Open for comment to AASB until 31 March 2026
Download PDF - 1080kB
Open for comment to AASB until 15 May 2026 and to IASB until 31 July 2026