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Listing of Exposure Drafts Open for Comment
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Listed below are all the open domestic and international accounting and assurance exposure drafts sorted by closing date. Members are encouraged to prepare their own submission on each document and submit them to the Institute (techsubmissions@charteredaccountants.com.au) no later than one week before the closing date shown. 
 
This compiled list is current up to 2 July 2009. 

 
30 June 2009  
 
ITC 14A Invitation to Comment on FRSB and AASB Working Draft 'Process for Modifying, or Introducing Additional Requirements to, IFRSs for PBE/NFP 
View the discussion paper 
 
IPSASB ED 36 Agriculture 
View the exposure draft 
 
3 July 2009 (AASB) and 31 July 2009 (IASB) 
 
AASB ED 177 Derecognition (Proposed Amendments to AASB 139 and AASB 7) 
View the discussion paper 
 
IASB Exposure Draft ED/2009/3 Derecognition (Proposed Amendments to IASB 39 and IFRS 7) 
View the discussion paper 
 
17 July 2009 
 
IASB/FASB Discussion Paper Leases - Preliminary Views 
View the discussion paper 
 
20 July 2009 
 
AUASB ED 18/09: Proposed Auditing Standard ASA 101 Preamble to Australian Auditing Standards 
View the exposure draft 
 
AUASB ED 19/09: Proposed Auditing Standard ASA 520 Analytical Procedures 
View the exposure draft 
 
AUASB ED 20/09: Proposed Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity 
View the exposure draft 
 
24 July 2009 
 
APESB ED 02/09 - Proposed new standard APES 350 Participation by Members in Public Practice in Due Diligence Committees 
View the exposure draft 
 
31 July 2009 
 
IASB ED on IAS 12 Income Tax  
View the discussion paper 
 
IPSASB ED 37 Financial Instruments: Presentation 
View the exposure draft 
 
IPSASB ED 38 Financial Instruments: Recognition and Measurement 
View the exposure draft 
 
IPSASB ED 39 Financial Instruments: Disclosures 
View the exposure draft 
 
15 August 2009 
 
IPSASB ED 40 Intangible Assets 
View the exposure draft 
 
IPSASB ED 41 Entity Combinations from Exchange Transactions 
View the exposure draft 
 
28 August 2009 (AASB) and 28 September 2009 (IASB) 
 
AASB ED 181 Fair Value Measurement 
View the exposure draft 
 
IASB ED 2009/5 Fair Value Measurement 
View the exposure draft 
 
30 September 2009 
 
AASB ED 179 Superannuation Plans and Approved Deposit Funds 
View the exposure draft 
 
1 March 2010 
 
IASB ED 2009/6 Management Commentary 
View the exposure draft