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 53 Request for Comment on IASB Request for Information on Post-implementation Review of IFRS 15 Revenue from Contracts with Customers - July 2023 - Open for comment

Download PDF - 376kB

Open for comment to AASB until 08 September 2023 and to IASB until 27 October 2023

Documents related to this Invitation to Comment:

Related pronouncement

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

Download PDF - 2051kB

Applies to reporting periods beginning on or after 01 Jan 2023

Comment letters to AASB

HoTARAC - 13 Sep 2023 - Download PDF - 1179kB

IPA - 18 Sep 2023 - Download PDF - 771kB

Exposure Draft - ED 326 Annual Improvements to Australian Accounting Standards – Volume 11 - September 2023 - Open for comment

Download PDF - 362kB

Open for comment to AASB until 07 November 2023 and to IASB until 11 December 2023

Submit comments to AASB 

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - December 2022 (Compilation)

Download PDF - 1197kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 7 Financial Instruments: Disclosures - December 2022 (Compilation)

Download PDF - 1329kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 9 Financial Instruments - December 2022 (Compilation)

Download PDF - 2195kB

Applies to reporting periods beginning on or after 01 Jan 2023

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 107 Statement of Cash Flows - December 2022 (Compilation)

Download PDF - 1304kB

Applies to reporting periods beginning on or after 01 Jan 2023

Invitation to Comment - ITC 54 Post-implementation Review of AASB 1056 Superannuation Entities and Interpretation 1019 The Superannuation Contributions Surcharge - July 2023 - Open for comment

Download PDF - 208kB

Open for comment to AASB until 10 November 2023

Submit comments to AASB 

Documents related to this Invitation to Comment:

Related pronouncement

AASB 1056 Superannuation Entities - May 2019 (Compilation)

Download PDF - 840kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

Interpretation 1019 The Superannuation Contributions Surcharge - May 2019 (Compilation)

Download PDF - 217kB

Applies to reporting periods beginning on or after 01 Jan 2020

Subscribe for updates Subscribe