New proposals for revenue and transfer expenses
Tier 1 and Tier 2
Consultation Documents
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Exposure Draft |
At a Glance |
IPSASB webinar |
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ED 70 Revenue with Performance Obligations |
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ED 71 Revenue without Performance Obligations |
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ED 72 Transfer Expenses |
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IPSASB: Overview of ED 70, ED 71 and ED 72 |
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Submission received by the NZASB
Submission made by the NZASB
Submissions closed on 23 September 2020
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Accounting Standards open for consultation
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Public Benefit Entity (PBE) Conceptual Framework Update
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IPSASB ED 88, Arrangements Conveying Rights over Assets
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Closed for comment
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Closed for comment - Archive
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Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
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IASB ED 2024/1 Business Combinations - Disclosures, Goodwill and Impairment
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- Assurance Standards open for consultation
- Climate-related disclosures open for consultation