Feedback on Exposure Drafts

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Document NameDocument Link
ED 179 - IPSASB Exposure Draft on Public Sector Specific Financial Instruments: Amendments to IPSAS 41, Financial InstrumentsClick Here
ED 178 - IPSASB Exposure Draft on Improvements to IPSAS 2019 Click Here
ED 177 - Proposed Transitional provisions for GRAP 104 Click Here
ED 176 - Proposed Improvements to Standards of GRAP 2019 Click Here
ED 175 - IPSASB Consultation Paper on Measurement Click Here
ED 174 - Proposed Directive on Application of GRAPs by Public Entities Click Here
ED 173 - IPSASB Exposure Draft Collective and Individual Services and Emergency Relief Click Here
ED 172 - Proposed Transitional Provisions for CET colleges Click Here
ED 171 - ASB Consultation on work programme 2021 to 2023 Click Here
ED 170 - IPSASB Exposure Draft on Amendments IPSAS 36 and IPSAS 41 Click Here
ED 169 - Proposed Amendments to GRAP 1 Click Here
ED 168 - Proposed Guideline on Materiality Click Here
ED 167 - Proposed Revision to Standard of GRAP on Financial Instruments Click Here
ED 166 - Proposed Guideline on Accounting for Landfill Sites Click Here
ED 165 - Proposed Amendments to IGRAP 1 Applying the Probability Test on Initial Recognition of Revenue Click Here
ED 164 - Proposed IGRAP on Accounting for Adjustments to Revenue Click Here
ED 163 - IPSASB Exposure Draft on Improvements on IPSAS Click Here
ED 162 - IPSASB Exposure Drafts on Strategy and Work Plan Click Here
ED 161 - IPSASB Exposure Draft on Leases Click Here
ED 160 - IPSASB Exposure Draft on Social Benefits Click Here
ED 159 - IPSASB Exposure Draft on Revisions Financial Instruments Click Here
ED 158 - IPSASB Consultation Paper on Accounting for Revenue and Non-Exchange Expenses Click Here
ED 157 - Proposed Transitional Provisions for Interests in Other Entities Click Here
ED 156 - IPSASB Consultation Paper on Reporting for Heritage in the Public Sector Click Here
ED 155 - Proposed Amendments to Directive 6 Click Here
ED 154 - Proposed Transitional provisions for Living and Non-living Resources Click Here
ED 153 - Proposed IGRAP on Liabilities to Pay Levies Click Here
ED 152 - Proposed Improvements to the Standards of GRAP Click Here
ED 151 - Proposed IGRAP on Recognition and Derecognition of Land Click Here
ED 150 - IPSASB Exposure Draft on Public Sector Specific Financial Instruments Click Here
ED 149 - Proposed Conceptual Framework for General Purpose Financial Reporting Click Here
ED 148 - Proposed Standard of GRAP on Disclosure of Interests in Other Entities Click Here
ED 147 - Proposed Standard of GRAP on Joint Arrangements Click Here
ED 146 - Proposed Standard of GRAP on Investments in Associates and Joint Ventures Click Here
ED 145 - Proposed Standard of GRAP on Consolidated Financial Statements Click Here
ED 144 - Proposed Standard of GRAP on Separate Financial Statements Click Here
ED 143 - Proposed Standard of GRAP on Living and Non-living Resources Click Here
ED 142 - IPSASB Exposure Draft on Public Sector Combinations Click Here
ED 141 - IPSASB Exposure Draft on Amendments to IPSAS 25 Employee Benefits Click Here
ED 140 - Proposed Guideline on Housing Arrangements Click Here
ED 139 - Proposed IGRAP on Recognition and Derecognition of Land Click Here
ED 138 - Identifying projects to prioritise on the ASB's work programme Click Here
ED 137 - IPSASB Exposure Draft on Improvements to IPSASs 2015 Click Here
ED 136 - IPSASB Exposure Draft on Impairment of Revalued Assets Click Here
ED 135 - Proposed Amendments to Directives Click Here
ED 134 - Proposed GRAP Reporting Framework 2016/17 & Amendments to Directive 5 Click Here
ED 133 - Proposed Transitional Provisions for GRAP 109 Click Here
ED 132 - IPSASB Consultation Paper on Social Benefits Click Here
ED 131 - IPSASB Exposure Draft on The Applicability of IPSAS's Click Here