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”.

Exposure Draft - ED 329 Business Combinations—Disclosures, Goodwill and Impairment - March 2024 - Open for comment

Download PDF - 459kB

Open for comment to AASB until 03 May 2024 and to IASB until 15 July 2024

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 Business Combinations - December 2022 (Compilation)

Download PDF - 1343kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 136 Impairment of Assets - December 2022 (Compilation)

Download PDF - 1973kB

Applies to reporting periods beginning on or after 01 Jan 2023

Exposure Draft - ED 330 Contracts for Renewable Electricity - May 2024 - Open for comment

Download PDF - 351kB

Open for comment to AASB until 21 June 2024 and to IASB until 07 August 2024

Submit comments to AASB 

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - June 2023 (Compilation)

Download PDF - 488kB

Applies to reporting periods beginning on or after 01 Jan 2024

Related pronouncement

AASB 9 Financial Instruments - December 2022 (Compilation)

Download PDF - 2195kB

Applies to reporting periods beginning on or after 01 Jan 2023

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