Near-final drafts of IASB documents As a service to preparers and other users of IFRSs the IASB makes available near-final drafts of forthcoming standards and interpretations, to give early notice of impending changes before the IASB has finally approved the documents for issue. Near-final drafts may be viewed on the secure online services area of the Website by subscribers to the IASB’s Comprehensive Subscription Service.