Accounting Standards Board Meeting 13 June 2024

Key topics to be discussed in the public session are: 

 

  • Tier 2 for-profit consultation (discuss approach to the consultation for incorporating disclosures from IFRS 19 Subsidiaries without Public Accountability: Disclosures for Tier 2 entities)
  • IASB ED Business Combinations—Disclosures, Goodwill and Impairment (discuss contents of drafted comment letter to the IASB in response to the Exposure Draft).
  • IASB ED Power Purchase Agreements (seek feedback on preliminary views of the IASB ED to inform preparation of the comment letter to IASB on the ED)
  • IASB amending standard Amendments to the Classification and Measurement of Financial Instruments (seeking approval to issue the NZ equivalent amending standard and discuss application of the PBE policy approach)
  • IPSASB ED 89 (seeking approval to submit the draft comment letter to the IPSASB)
  • PBE Revenue and Transfer Expenses (project update and discussion of issues in development of the NZ equivalent standards)

Next NZASB meeting

Thursday 8 August 2024

Event Date 13 June

Date And Time

Location:
Auckland

This event has already taken place.

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