Comments sought on exposure drafts

At BDO, we provide comments locally to the Australian Accounting Standards Board (AASB) and internationally to the International Accounting Standards Board (IASB). We welcome any client comments on exposure drafts that are currently available for comment. If you would like to provide any comments please contact Aletta Boshoff at

Document Proposals Comments due to AASB by Comments due to IASB by
ED 287 Onerous Contracts – Costs of Fulfilling a Contract Clarifies the meaning of ‘costs of fulfilling a contract’ when assessing whether an onerous contract provision needs to be recognised in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets. 22 March 2019 15 April 2019