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 283 Amendments to Australian Accounting Standards – Australian Implementation Guidance for Not-for-Profit Public Sector Licensors Subject to certain exceptions, this ED proposes to include licenses issued by not-for-profit public sector licensors within the scope of AASB 15 if they are not subject to AASB 16 Leases.
It also proposes to add Appendix G as Australian application guidance for not-for-profit public sector licensors.
31 March 2018 N/A
ED 284 Recent Standards – Reduced Disclosure Requirements Proposes a reduction in disclosures required by AASB 16, AASB 1058 and AASB 1059 for entities applying reduced disclosures (Tier 2). 31 March 2018 N/A