Exposure drafts and submissions

The Institute’s Reporting and Assurance Team (RA Team) monitors the release of all new exposure drafts and other draft pronouncements issued by standard setters, regulators and legislators that affect the financial reporting spheres. Details of an ED’s release and any subsequent draft or final submissions issued are reported in ANT as they occur.

Use the search filters on this page below to find details of open ED’s and draft and final submissions. For help visit our “search assistance” page or email the Financial Reporting and Assurance Helpline.

Have your say

Members are encouraged to prepare and submit their own submissions on open documents direct to the issuing body to ensure a wide cross-section of feedback is achieved on important issues. However the Institute is also keen to know your views and so members are encouraged to email their comments and questions for consideration at least one week prior to the submission closing date.

To understand the Institute’s submission process access the related link.

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