Accounting Standards Board Meeting 15 February 2024

Key topics discussed in the public session were: 

  • PBE Conceptual Framework (seeking approval to consult on the updates to chapters 3 and 5 of the PBE Conceptual Framework which provide more guidance on materiality and update the definitions of assets and liabilities and related guidance)
  • Update to XRB A1 (seeking approval to recommend amendments to XRB A1 to the XRB Board as a result of the consultation on the PBE Tier Size threshold)
  • Update to XRB A2 (seeking approval to recommend amendments to XRB A2 to the XRB Board as a result of recent legislation for incorporated societies)

Next NZASB meeting

Thursday 28 March 2024

Event Date 15 February

Date And Time

Location:
XRB Office, Wellington

This event has already taken place.

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