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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 18 December 2008. 

 
 
23 January 2009 
AUASB EDs 
Proposed Auditing Standard ASA 530 Audit Sampling,  
View the exposure draft 
 
Proposed Auditing Standard ASA 610 Using the Work of Internal Auditors 
View the exposure draft 
 
13 February 2009 
IPSASB Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities 
View the exposure draft 
 
18 February 2009 
SEC Roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) by US Issuers. 
View the proposed rule 
 
20 March 2009 
IASB ED10 Consolidated Financial Statements 
View the exposure draft 
 
24 March 2009 
AASB (IASB/FASB) Discussion Paper Preliminary Views on Financial Statement Presentation 
View the exposure draft 
 
31 March 2009 
IASC Foundation - Review of the Constitution: Identifying issues for Part 2 of the Review  
View the exposure draft 
 
15 May 2009 
AASB Discussion Paper Initial Accounting for Internally Generated Intangible Assets 
View the discussion paper