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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 24 November 2008. 

 
 
1 December 2008 
AASB ED 169 Improving Disclosures about Financial Instruments: Proposed Amendments to AASB 7 
View the exposure draft 
 
5 December 2008 
IASB Simplifying Earnings per Share: Proposed Amendments to IAS 33 
View the exposure draft 
 
AASB ED 167 Discontinued Operations: Proposed Amendments to AASB 5 
View the exposure draft 
 
AASB ED 168 Additional Exemptions for First-time Adopters: Proposed amendments to AASB 1 
View the exposure draft 
 
15 December 2008 
IASB ED Improving Disclosures about Financial Instruments (proposed amendments to IFRS 7 
View the exposure draft 
 
IAASB Matters to Consider in a Revision of International Standard on Review Engagements (ISRE) 2400 Engagements to Review Financial Statements 
View the exposure draft 
 
AUASB EDs 
 
ASA 200 Overall Objective of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards 
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report 
ASA 320 Materiality in Planning and Performing an Audit 
ASA 450 Evaluation of Misstatements Identified During the Audit 
ASA 510 Initial Audit Engagements – Opening Balances 
ASA 550 Related Parties 
ASA 580 Written Representations 
ASA 720 The Auditor’s Responsibility in Relation to Other Information in Documents Containing An Audited Financial Report 
View the exposure draft 
 
13 February 2009 
IPSASB Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities 
View the exposure draft 
 
24 March 2009 
AASB(IASB/FASB) Discussion Paper Preliminary Views on Financial Statement Presentation 
View the exposure draft 
 
15 May 2009 
Initial Accounting for Internally Generated Intangible Assets 
View the discussion paper