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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 20 June 2008. 

 
30 June 2008 
AASB ITC 16 IPSASB DP Accounting and Financial Reporting for Service Concession Arrangements 
View the exposure draft  
View the joint draft submission 
 
4 July 2008 
APESB ED 03/08 Conformity with Auditing and Assurance Standards 
View the exposure draft  
 
15 July 2008 
IPSASB ED 34 Social Benefits: Disclosure of Cash Transfers to Individuals or Households and IPSASB Consultation Paper Social Benefits: Issues in Recognition and Measurement 
View the exposure draft 
View the joint draft submission 
 
16 July 2008 
APESB ED 02/08 Reporting on Prospective Financial Information Included in a Disclosure Document 
View the exposure draft  
 
1 August 2008 
AASB IASB Discussion Paper on Financial Instruments with Characteristics of Equity 
View the discussion paper (pdf) 
View the Institute's news article 
 
IPSASB Consultation Paper Accounting and Financial Reporting for Service Concession Arrangements 
View the exposure draft 
View the joint draft submission 
 
22 August 2008 
AASB IASB Discussion Paper on Reducing Complexity in Reporting Financial Instruments 
View the discussion paper (pdf) 
View the Institute's news article 
 
29 August 2008 
AASB IASB Discussion Paper on Preliminary Views on Amendments to IAS 19 Employee Benefits 
View the discusison paper (pdf) 
View the Institute's news article 
 
29 August 2008 
APESB ED 04/08 Forensic Accounting Services 
View the exposure draft  
 
5 September 2008 
IASB Discussion Paper on Financial Instruments with Characteristics of Equity 
View the discussion paper 
 
19 September 2008 
IASB Discussion Paper on Reducing Complexity in Reporting Financial Instruments 
View the discussion paper 
View the Institute's news article 
 
26 September 2008 
IASB Preliminary Views on Amendments to IAS 19 Employee Benefits 
View the discussion paper 
 
29 September 2008 
IASB FASB Exposure Draft An improved Conceptual Framework for Financial Reporting: Chapter 1: The Objective of Financial Reporting and Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information) 
View the exposure draft (public website from 2 June 2008) 
 
IASB FASB Consultation Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity 
View the exposure draft (public website from 2 June 2008)