Submissions by the NZASB

  • For-profit
  • Not-for-profit
  • Public Sector

Submissions made by the NZASB to international boards and other bodies.

We have not posted any submissions made issued prior to 2016. Please contact us if you require previous submissions.

Submissions by NZASB to IASB

TitleDate submittedDownload

IASB ED/2019/6 Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2)

Nov 2019 pdf file icon
IASB DP/2018/1 Discussion Paper: Financial Instruments with Characteristics of Equity Dec 2018 pdf file icon
IASB ED/2018/1 Accounting Policy Changes (Proposed amendments to IAS 8) May 2018  pdf file icon
IASB DP 2017/1 Disclosure Initiative—Principles of Disclosure Oct 2017 pdf file icon
IASB ED/2015/8 IFRS Practice Statement Application of Materiality to Financial Statements Feb 2016

pdf file icon


Submissions by NZASB to IPSASB

TitleDate submittedDownload

IPSASB CP Measurement

Sep 2019 pdf file icon

IPSASB ED 67 Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19)

May 2019 pdf file icon

IPSASB ED 66 Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41)

Sep 2018 pdf file icon
IPSASB ED 64 Leases Jul 2018 pdf file icon
IPSASB ED 65 Improvements to IPSAS, 2018 Jul 2018 pdf file icon
IPSASB Proposed Strategy and Work Plan 2019–2023 May 2018 pdf file icon
IPSASB ED 63 Social Benefits Mar 2018  pdf file icon
IPSASB Consultation Paper Accounting for Revenue and Non-exchange Expenses Jan 2018 pdf file icon
IPSASB ED 62 Financial Instruments Dec 2017 pdf file icon
IPSASB Consultation Paper Financial Reporting for Heritage in the Public Sector Sep 2017 pdf file icon
IPSASB ED 60 Public Sector Combinations Jun 2016 pdf file icon
IPSASB ED 59 Amendments to IPSAS 25 Employee Benefits Mar 2016 pdf file icon
IPSASB Consultation Paper Recognition and Measurement of Social Benefits Feb 2016 pdf file icon

Submissions by NZASB to other bodies

TitleDate submittedDownload
IVSC Standards Review Board IVS Agenda Consultation  Aug 2017  pdf file icon