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.
Analyses of Disclosure Requirements relating to Tier 2 proposal documents can be found in the WIP/RDR pages by clicking here.
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”.
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Documents related to this Invitation to Comment:
AASB 3 Business Combinations - May 2019 (Compilation)
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Applies to reporting periods beginning on or after 01 Jan 2020