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The Exposure Draft was first published on 2 June 2016. Subsequent amendments to the draft are as follows: Publication treason for amendmentsClauses affected7 June 2016Correction of error in wage table.
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IASB (International Accounting Standards Board) issues exposure draft to seek comments on proposed new accounting standards or amendments to existing ones before issuing the final standard.
Companies, accounting professionals, regulatory bodies, and other stakeholders in the financial reporting industry are required to file IASB issues exposure draft if they wish to provide feedback on proposed accounting standards.
To fill out an IASB issues exposure draft, stakeholders need to review the draft standard, provide comments or suggestions, and submit them according to the specific instructions provided by the IASB.
The purpose of IASB issues exposure draft is to gather feedback from stakeholders, including industry experts, investors, and regulators, to improve the quality of proposed accounting standards before they are finalized and implemented.
Stakeholders are required to provide feedback on the clarity, relevance, and feasibility of the proposed accounting standard, as well as identify any potential challenges or unintended consequences that may arise from its implementation.
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