Select an Exposure Draft to get more information. 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