NZASB Meeting 11 December 2025

Key topics to be discussed in the public session are: 

• Service Performance Reporting (seek feedback on the development of guidance).
• PBE Policy Approach – IPSASB Definition of Material (seek agreement to commence a project to develop a domestic exposure draft for the IPSASB pronouncement Definition of Material)
• Amending standard – Amendments to PBE Standards: Specific IFRIC Interpretations (seek approval of the amending standard)
• Tier 3 guidance and FAQs (seek feedback on the development of guidance)
• Amending standard – Translation to a Hyperinflationary Presentation Currency (Amendments to NZ IAS 21) (seek approval of the amending standard)
• PBE Policy Approach – IPSASB Measurement (seek agreement to commence a project to develop a domestic exposure draft for the IPSASB Measurement pronouncements)

Next NZASB meeting

Thursday 12 February 2026