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.

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”.

Invitation to Comment - ITC 45 Request for Comment on IPSASB Exposure Drafts ED 76 Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements and ED 77 Measurement - May 2021 - Open for comment

Download PDF - 1842kB

Open for comment to AASB until 03 August 2021 and to IPSASB until 25 October 2021

Submit comments to AASB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - May 2019 (Compilation)

Download PDF - 556kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 13 Fair Value Measurement - February 2016 (Compilation)

Download PDF - 1201kB

Applies to reporting periods beginning on or after 01 Jan 2019

Subscribe for updates Subscribe