Feedback on Exposure Drafts

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Document Name
ED 204 - Exposure Draft on Transfer of Functions Between Entities Under Common Control (GRAP 105), Transfer of Functions Between Entities not Under Common Control (GRAP 106), and Mergers (GRAP 107)
ED 203 - Exposure Draft on IPSASB ED 84 on Concessionary Leases and Right–of–use Assets in–kind
ED 202 - Exposure Draft on IGRAP on IGRAP on Foreign Currency Transactions and Advance Consideration
ED 201 -Exposure Draft on Improvements to Standards of GRAP 2022
ED 200 -Exposure Draft on Post-Implementation Review of The Standard of GRAP on Accounting by Principals and Agents
ED 199 - Exposure Draft on IPSASB Consultation Paper, Advancing Public Sector Sustainability Reporting
ED 198 - Proposed Exposure Draft on GRAP 1 on Presentation on Financial Statements
ED 197 - IPSASB Exposure Draft on proposed Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements
ED 196 - Exposure Draft on Proposed Due Process Handbook
ED 195 - Exposure Draft on Proposed amendments to GRAP 103 on Heritage Assets
ED 194 - Exposure Draft on Proposed ASB's Work Programme 2024-2026
ED 193 - IPSASB Exposure Draft on Work Program Consultation
ED 192 - IPSASB Exposure Draft on Improvements to IPSAS,2021
ED 191 - IPSASB Exposure Draft on Non-current Assets Held for Sale and Discontinued Operations
ED 190 - IPSASB Exposure Draft on Property, Plant and Equipment
ED 189 - IPSASB Exposure Draft on Measurement
ED 188 - IPSASB Exposure Draft on Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements
ED 187 - IPSASB Exposure Draft on Leases
ED 186 - IPSASB Exposure Draft on IPSAS 5 Borrowing Costs
ED 185 - Proposed IGRAP on Proposed IGRAP on The Effects of Past Decisions on Materiality
ED 184 - Proposed Exposure Draft on the revision of Employee Benefits
ED 183 - IPSASB Exposure Draft on Transfer Expenses
ED 182 - IPSASB Exposure Draft on Revenue without Performance Obligations
ED 181 - IPSASB Exposure Draft on Revenue with Performance Obligations
ED 180 - Proposed Post - Implementation Review of the Standard of GRAP on Heritage Assests
ED 179 - IPSASB Exposure Draft on Public Sector Specific Financial Instruments: Amendments to IPSAS 41, Financial Instruments
ED 178 - IPSASB Exposure Draft on Improvements to IPSAS 2019
ED 177 - Proposed Transitional provisions for GRAP 104
ED 176 - Proposed Improvements to Standards of GRAP 2019
ED 175 - IPSASB Consultation Paper on Measurement
ED 174 - Proposed Directive on Application of GRAPs by Public Entities
ED 173 - IPSASB Exposure Draft Collective and Individual Services and Emergency Relief
ED 172 - Proposed Transitional Provisions for CET colleges
ED 171 - ASB Consultation on work programme 2021 to 2023
ED 170 - IPSASB Exposure Draft on Amendments IPSAS 36 and IPSAS 41
ED 169 - Proposed Amendments to GRAP 1
ED 168 - Proposed Guideline on Materiality
ED 167 - Proposed Revision to Standard of GRAP on Financial Instruments
ED 166 - Proposed Guideline on Accounting for Landfill Sites
ED 165 - Proposed Amendments to IGRAP 1 Applying the Probability Test on Initial Recognition of Revenue
ED 164 - Proposed IGRAP on Accounting for Adjustments to Revenue
ED 163 - IPSASB Exposure Draft on Improvements on IPSAS
ED 162 - IPSASB Exposure Drafts on Strategy and Work Plan
ED 161 - IPSASB Exposure Draft on Leases
ED 160 - IPSASB Exposure Draft on Social Benefits
ED 159 - IPSASB Exposure Draft on Revisions Financial Instruments
ED 158 - IPSASB Consultation Paper on Accounting for Revenue and Non-Exchange Expenses
ED 157 - Proposed Transitional Provisions for Interests in Other Entities
ED 156 - IPSASB Consultation Paper on Reporting for Heritage in the Public Sector
ED 155 - Proposed Amendments to Directive 6
ED 154 - Proposed Transitional provisions for Living and Non-living Resources
ED 153 - Proposed IGRAP on Liabilities to Pay Levies
ED 152 - Proposed Improvements to the Standards of GRAP
ED 151 - Proposed IGRAP on Recognition and Derecognition of Land
ED 150 - IPSASB Exposure Draft on Public Sector Specific Financial Instruments
ED 149 - Proposed Conceptual Framework for General Purpose Financial Reporting
ED 148 - Proposed Standard of GRAP on Disclosure of Interests in Other Entities
ED 147 - Proposed Standard of GRAP on Joint Arrangements
ED 146 - Proposed Standard of GRAP on Investments in Associates and Joint Ventures
ED 145 - Proposed Standard of GRAP on Consolidated Financial Statements
ED 144 - Proposed Standard of GRAP on Separate Financial Statements
ED 143 - Proposed Standard of GRAP on Living and Non-living Resources
ED 142 - IPSASB Exposure Draft on Public Sector Combinations
ED 141 - IPSASB Exposure Draft on Amendments to IPSAS 25 Employee Benefits
ED 140 - Proposed Guideline on Housing Arrangements
ED 139 - Proposed IGRAP on Recognition and Derecognition of Land
ED 138 - Identifying projects to prioritise on the ASB's work programme
ED 137 - IPSASB Exposure Draft on Improvements to IPSASs 2015
ED 136 - IPSASB Exposure Draft on Impairment of Revalued Assets
ED 135 - Proposed Amendments to Directives
ED 134 - Proposed GRAP Reporting Framework 2016/17 & Amendments to Directive 5
ED 133 - Proposed Transitional Provisions for GRAP 109
ED 132 - IPSASB Consultation Paper on Social Benefits
ED 131 - IPSASB Exposure Draft on The Applicability of IPSAS's