Find a current exposure draft or proposal for a new


Question 2 -

The Senior Partner of the firm you work for has appointed you to a new role. It is now your responsibility to review upcoming accounting standards and provide a report to the partners on the proposed standard and the opinions of other industry players on the changes.

1. Find a current exposure draft or proposal for a new accounting standard which has been opened for public comments. (These can be found on the websites of most standard-setting organisations, such as the IASB, AASB and FASB. Hint: These websites can be quite difficult to navigate, so as a first step try typing "IASB exposure draft and comment letters"/"FASB exposure draft and comment letters" into Google or other search engine of your choice).

2. Read a sample of the comments from a range of respondents.

3. Select four respondents, ideally from different types of organisations for example, from accounting bodies, industry, companies or corporate bodies. If you are having a problem finding suitable comments/letters then contact your subject coordinator.

Rationale - This assessment is designed to test your ability to:

  • communicate your understanding of the topic areas; and
  • be able to critically evaluate selected current financial reporting and management accounting issues.

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Accounting Basics: Find a current exposure draft or proposal for a new
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