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.

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”.

Invitation to Comment - ITC 49 Post-implementation Review of AASB 1059 Service Concession Arrangements: Grantors - September 2022 - Open for comment

Download PDF - 430kB

Open for comment to AASB until 28 February 2023

Submit comments to AASB 

Documents related to this Invitation to Comment:

Related pronouncement

AASB 1059 Service Concession Arrangements: Grantors - December 2021 (Compilation)

Download PDF - 2106kB

Applies to reporting periods beginning on or after 01 Jan 2022

Invitation to Comment - ITC 50 Post-implementation Review – Income of Not-for-Profit Entities - November 2022 - Open for comment

Download PDF - 387kB

Open for comment to AASB until 31 March 2023

Download - AASB Staff snapshot – an overview

Submit comments to AASB 

Documents related to this Invitation to Comment:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - May 2022 (Compilation)

Download PDF - 1977kB

Applies to reporting periods beginning on or after 01 Jul 2022

Related pronouncement

AASB 1058 Income of Not-for-Profit Entities - December 2021 (Compilation)

Download PDF - 1695kB

Applies to reporting periods beginning on or after 01 Jan 2022

Invitation to Comment - ITC 51 Post-implementation Review of Not-for-Profit Topics – Control, Structured Entities, Related Party Disclosures and Basis of Preparation of Special Purpose Financial Statements - November 2022 - Open for comment

Download PDF - 335kB

Open for comment to AASB until 31 March 2023

Submit comments to AASB 

Documents related to this Invitation to Comment:

Related pronouncement

AASB 10 Consolidated Financial Statements - December 2021 (Compilation)

Download PDF - 879kB

Applies to reporting periods beginning on or after 01 Jan 2022

Related pronouncement

AASB 12 Disclosure of Interests in Other Entities - March 2020 (Compilation)

Download PDF - 1053kB

Applies to reporting periods beginning on or after 01 Jul 2021

Related pronouncement

AASB 124 Related Party Disclosures - March 2020 (Compilation)

Download PDF - 1073kB

Applies to reporting periods beginning on or after 01 Jul 2021

Related pronouncement

AASB 1054 Australian Additional Disclosures - June 2022 (Compilation)

Download PDF - 2403kB

Applies to reporting periods beginning on or after 01 Jul 2021 that end on or after 30 Jun 2022

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