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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 29 August 2008. 

 
30 August 2008 
AUASB ED 5/08 ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report 
View the exposure draft  
 
30 August 2008 
AUASB ED 6/08 ASA 260 Communication with Those Charged with Governance 
View the exposure draft  
 
30 August 2008 
AUASB ED 7/08 ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment 
View the exposure draft  
 
30 August 2008 
AUASB ED 8/08 ASA 330 The Auditor’s Procedures in Response to Assessed Risk 
View the exposure draft  
 
5 September 2008 
IASB Discussion Paper on Financial Instruments with Characteristics of Equity 
View the discussion paper 
View the Institute/CPA Australia joint submission 
 
19 September 2008 
IASB Discussion Paper on Reducing Complexity in Reporting Financial Instruments 
View the discussion paper 
View the joint draft submission 
 
26 September 2008 
IASB Preliminary Views on Amendments to IAS 19 Employee Benefits 
View the discussion paper 
View the Institute's news article 
 
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 
 
29 September 2008 
IASB FASB Consultation Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity 
View the exposure draft