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International Accounting Education Standards Board |
Exposure Drafts
As part of its due process, the International Accounting Education Standards Board (IAESB) exposes proposed International Education Standards (IESs) and International Education Practice Statements (IEPSs) for public comment. Each exposure draft is accompanied by an explanatory memorandum that highlights the objective(s) of, and the significant proposals contained in, the proposed IES or IEPS. The explanatory memorandum may also direct respondents to aspects of the proposed IES or IEPS on which specific feedback is sought.
Open Comment Period
The following IAESB exposure drafts have open comment periods. You are invited to submit your comments to edcomments@ifac.org by the specified comment date.
[There are currently no open comment period exposure drafts.]
Closed Comment Period
Once the comment period for an exposure draft has closed, the IAESB considers the comments received in finalizing the pronouncement. Exposure drafts and comment letters will remain on the website until the final pronouncement is issued.
[There are currently no closed comment period exposure drafts.]
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