The ASB is consulting on Exposure Draft (ED) 210. ED 210 is a local ED based on the IPSASB’s ED 90, Amendments to IPSAS as a Result of the Application of IPSAS 46 Measurement. Comment on ED 210 closes on 8 November 2024. 

The objective of this ED is to propose amendments to IPSAS to add current operational value, a definition of an accounting estimate, and enhance the terminology used in current value measurement disclosures. Through ED 210, the ASB seeks stakeholder feedback on proposed amendments to IPSAS, to inform the comment letter that will be submitted to the IPSASB.  

For more information, refer to the article on “The ASB concurrently issues the IPSASB’s Exposure Draft, Amendments to IPSAS as a Result of the Application of IPSAS 46 Measurement”. 

How to share your comment  

All users, preparers and auditors are invited to share their comment on ED 210 by participating in discussions held by the ASB. Look out for the “ASB Engage” post every alternate Friday to ensure that you have an invite to one of these discussions.  

Written comment can also be provided – please refer to the Invitation to Comment on the ASB website.