NZASB ED 2018-3
2018 Omnibus Amendments to PBE Standards
Tier 1 and Tier 2
The New Zealand Accounting Standards Board (NZASB) has published for public comment NZASB ED 2018-3 2018 Omnibus Amendments to PBE Standards (ED 2018-3).
The proposals within ED 2018-3 comprise:
- amendments arising from IPSASB ED 65 Improvements to IPSAS, 2018 ;
- IASB amendments; and
- other New Zealand amendments.
Commenting on the Proposal
The NZASB encourages you to read the Exposure Draft and comment on the proposals.
Send your comments—both formal and informal—by 28 September 2018 to the NZASB as follows.
Either by post to the:
External Reporting Board
PO Box 11250
Manners Street Central
OR by email to firstname.lastname@example.org.
We would appreciate receiving a copy of your comments in electronic form (preferably Microsoft Word format). This helps us to more efficiently collate and analyse comments. Please also specify the exposure draft number and title in your electronic file.
Tell us on whose behalf you are making the comments (for example on behalf of a group or an entity).
We intend publishing all comments on the XRB website, unless they may be defamatory. If you have any objection to this, we will not publish them. However, they will remain subject to the Official Information Act 1982 and, therefore, may be released in part or in full. The Privacy Act 1993 also applies.
If you have an objection to the release of any information contained in your comments, we would appreciate you identifying the parts of your comments to be withheld, and the grounds under the Official Information Act 1982 for doing so (for example, that it would be likely to unfairly prejudice the commercial position of the person providing the information).