Accounting Standards Board Meeting 8 August 2024
NZASB Public Agenda Papers
Key topics to be discussed in the public session are:
- Measurement – Application Phase (discuss preliminary views to inform the preparation of a comment letter for the forthcoming IPSASB Exposure Draft 90 Amendments to IPSAS as a Result of Application of IPSAS 46).
- PBE Revenue and Transfer Expenses (project update and discussion of issues in development of the NZ equivalent standards).
- Social Benefits and Collective and Individual Services (discuss application of the PBE Policy Approach for IPSAS 42 Social Benefits, and Collective and Individual Services (amendments to IPSAS 19)).
- IASB Equity Method (education session on the forthcoming IASB Equity Method Exposure Draft).
- PBE Conceptual Framework (seeking approval of the amending Authoritative Notice).
- Annual Improvements to NZ IFRS (seeking approval of the amending standard).
- Climate-related and Other Uncertainties in Financial Statements (seeking approval to comment on the forthcoming IASB ED).
Next NZASB meeting
Tuesday 15 October 2024
8
August
Date And Time
- Location:
- Virtual
This event has already taken place.
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