Current Proposals

The following documents, relating to the above projects, are currently in issue. In cases where the comment period has not expired, responses from the interested parties may be sent to the ASB by email, as indicated below.

If sending material by email, please ensure that the full name and address of the person or organisation making the response is indicated. All comments will be treated as on the public record unless the writer seeks confidentiality. If you are sending a confidential response by email, please include the word 'confidential' in the subject line of your email.

Showing records 1 to 10 of 13

Document:	Discussion Paper 'Heritage Assets: can accounting do better?'
Issued:	January 2006
Document:	Exposure Draft 'Statement of Principles for Financial Reporting: Proposed Interpretation for Public Benefit Entities'
Issued:	August 2005
What's next?	Comments to be received by 30 November 2005
Document:	FRED 37 'Intangible Assets' (IAS 38) and FRED 38 'Impairment of Assets' (IAS 36)
Issued:	July 2005
What's next?	The ASB is postponing further action until it has decided on its strategy for convergence
Document:	FRED 36 'Business Combinations' (IFRS 3) and Amendments to FRS 2 'Accounting for Subsidiary Undertakings' (parts of IAS 27 'Consolidated and Separate Financial Statements')
Issued:	July 2005
What's next?	The ASB is postponing further action until it has decided on its strategy for convergence
Document:	FRED 39 'Amendment to FRS 12 'Provisions, contingent liabilities and contingent assets' and Amendment to FRS 17 'Retirement Benefits'
Issued:	July 2005
What's next?	The ASB is considering the comments received
Document:	Exposure Draft 'Accounting Standard-setting in a Changing Environment: The Role of the Accounting Standards Board'
Issued:	March 2005
What's next?	The ASB is considering the comments received
Document:	Exposure Draft 'Amendment to Financial Reporting Standard for Smaller Entities'
Issued:	November 2004
What's next?	The ASB is considering the comments received
Document:	FRED 32 'Disposal of Non-current Assets and Presentation of Discontinued Operations'
Issued:	July 2003
What's next?	See Technical Plan
Document:	FREDs 24-29
Issued:	May 2002
What's next?	FREDs 24, 26 and 27 have now been converted into standards. For the other proposals see Technical Plan
Document:	FRED 23 'Financial instruments: Hedge accounting'
Issued:	May 2002
What's next?	See project page Financial Instruments (JWG and FRED 23)

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