Accounting Standards Board Meeting 15 October 2024

Key topics to be discussed in the public session are: 

• Measurement – Application Phase (discuss draft comment letter for the IPSASB Exposure Draft 90 Amendments to IPSAS as a Result of Application of IPSAS 46).
• 2024 Omnibus Amendments to IPSAS (seeking approval of the amending standard).
• PBE Revenue and Transfer Expenses (discuss the development of the NZ equivalent standards including the draft versions of the domestic Exposure Draft PBE IPSAS 47 Revenue and the domestic Exposure Draft PBE IPSAS 48 Transfer Expenses).
• Climate-related and Other Uncertainties in Financial Statements (seeking feedback on preliminary views to include in the comment letter on the IASB Exposure Draft Climate-related and Other Uncertainties in the Financial Statements).

Next NZASB meeting

Wednesday 4 December 2024