Consultation with stakeholders before issuing any standards is a statutory obligation and an essential part of the standard-setting process.
As part of this process, we issue Exposure drafts (EDs) which are early versions of standards. These are issued for comment before the standard is finalised.
We also seek feedback on frameworks, workplans and other initiatives that support our standard-setting activities.
Consultation papers and discussion papers that are open for comment are included on this page.
Through these consultations we gather insights from practitioners, preparers, users, regulators and the public that enable us to establish and maintain robust frameworks and standards that are internationally credible and relevant to New Zealand.
Past consultations can be found here.
From time to time we may consult on tentative agenda decisions from the IFRS Interpretations Committee that are relevant to for-profit entities. These can be found on the Tentative agenda decisions page.
| Title | Area | Applicable to | Comments due to XRB |
|---|---|---|---|
| There are currently no domestic consultations | |||
| Title / Area: International organisation |
Applicable to | Comments due to XRB | Comments due to International organisation |
|---|---|---|---|
| Accounting: IASB | |||
| Risk Mitigation Accounting - Proposed amendments to IFRS 9 and IFRS 7 | Tier 1 and 2 for-profit entities | Wednesday 20 May 2026 | Friday 31 July 2026 |
| Accounting: IPSASB | |||
| IPSASB ED 94 Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014 (Amendments to IPSAS 22) | Public Sector Entities | Monday 25 May 2026 | Monday 22 June 2026 |
| IPSASB ED 95 Amendments to IPSAS Accounting Standards - Volume 10 | Public Sector Entities | Tuesday 2 June 2026 | Tuesday 30 June 2026 |
| IPSASB ED 96 Definition of an Operation and Recognition of Acquired Liabilities and Contingent Liabilities | Public Sector Entities | Tuesday 2 June 2026 | Tuesday 30 June 2026 |
| IPSASB CP Presentation of Financial Statements | Public Sector Entities | Friday 17 July 2026 | Monday 14 September 2026 |
| IPSASB ED 97 Making Materiality Judgments | Public Sector Entities | Friday 3 July 2026 | Friday 28 August 2026 |
| Auditing and assurance: IAASB | |||
| Post-implementation review of ISA (NZ) 540, Auditing Accounting Estimates and Related Disclosures | Audit and assurance practitioners | Wednesday 13 May 2026 | Monday 15 June 2026 |
| Auditing and Assurance: IESBA | |||
| Post-implementation review of the Restructured Code | Audit and assurance practitioners | Wednesday 3 June 2026 | Friday 3 July 2026 |
| Post-implementation review of the provisions for responding to non-compliance with laws and regulations (NOCLAR) | Audit and assurance practitioners | Wednesday 3 June 2026 | Thursday 30 July 2026 |
| Climate: ISSB | |||
| ISSB Exposure Draft for Agricultural Products, Meat & Dairy, and Electric Utilities & Power Generators SASB Standards | Climate reporting entities | Wednesday 27 May 2026 |
Friday 24 July 2026 |
| ED | Exposure Draft |
| IAASB | International Auditing and Assurance Standards Board |
|
IASB
|
International Accounting Standards Board |
| IESBA | International Ethics Standards Board for Accountants |
| IPSASB | International Public Sector Accounting Standards Board |
| ISSB | International Sustainability Standards Board |
Our full glossary can be found here
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