XRB Board Submissions

Submissions by the XRB Board

From time-to-time the XRB Board makes submissions to domestic and international bodies. 

These normally relate to the XRB Board’s financial reporting strategy function.

Please note that submissions on particular accounting or assurance standards issues are usually made instead by the NZASB and NZAuASB respectively.

Submission title Date
Submission on Charities Amendment Bill Dec 2022
Submission to ISSB on draft IFRS S1 and draft IFRS S2 Jul 2022
Submission on Incorporated Societies Bill May 2021
IFRS Foundation Consultation Paper on Sustainability Reporting  Dec 2020
Final Survey Response <IR> Framework Revision – XRB staff views  Sep 2020
Submission to the International Integrated Reporting Council on the <IR> Framework Revision-Focused Engagement  Mar 2020 
Survey of IPSASB Oversight Arrangements Feb 2020

Submission on Climate-related Financial Disclosures to MBIE-MfE Discussion Document

Dec 2019 
Submission to the Governance and Administration Select Committee on the Auckland Regional Amenities Funding Amendment Bill Nov 2019
Submission to the Productivity Commission on Local Government Funding and Financing – Draft Report Aug 2019
Submission to the Department of Internal Affairs on Modernising the Charities Act 2005 May 2019
Submission to the Productivity Commission on Climate Change Draft Recommendations Apr 2018
Submission to Monitoring Group on Global Audit Standard-setting Governance Feb 2018
Submission to NZX on Listing Rules Nov 2017
Submission to FMA on Disclosing non-GAAP financial information Apr 2017
Submission to MoJ on ED AML/CFT Amendment Bill Jan 2017

Submissions to the XRB Board

Periodically, the XRB Board calls for submissions on particular matters.  

If you require copies of any previous submissions made to the XRB Board, please
contact us.


Consultation title Date
Targeted Review of the NZ Accounting Standards Framework 15 Nov 2019