Closed for comment

Exposure drafts (EDs) of accounting standards, as well as Consultation Papers (CPs) and Discussions Papers (DPs) for which the comment period has ended since 2017

Title	Comments closed
ED PBE IPSAS 47 Revenue and ED PBE IPSAS 48 Transfer Expenses	1 December 2025
Amendments to PBE Standards: Specific IFRIC Interpretations	1 December 2025
Stripping Costs in the Production Phase of a Surface Mine (Proposed Amendments to PBE IPSAS 12 Inventories)	30 September 2025
PBE IPSAS 50 Exploration for and Evaluation of Mineral Resources	30 September 2025
Reporting and assurance of service performance information - Tier 1 and Tier 2 not-for-profit entities	29 August 2025
2025 Amendments to XRB A1 Application of the Accounting Standards Framework	29 August 2025
Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18	31 July 2025
Amendments to XRB A2 resulting from the Regulatory Systems (Economic Development) Amendment Act 2025	22 July 2025
RDR Concessions: NZ IFRS 18 Presentation and Disclosure in Financial Statements	29 May 2025
RDR Concessions: Amendments to the Classification and Measurement of Financial Instruments	31 January 2025
2024 Omnibus Amendments to PBE Standards	15 August 2024
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture	22 April 2024
PBE Conceptual Framework Update	21 June 2024
Public Benefit Entity Tier Sizes	26 January 2024
Lack of Exchangeability - RDR	21 November 2023
Supplier Finance Arrangements - RDR	30 September 2023
New leases standard for PBEs	25 November 2022
Improving disclosure of fees paid to audit firms—Public Benefit Entities	30 September 2022
Improving disclosure of fees paid to audit firms—For-Profit Entities	30 September 2022
Reporting Requirements for Tier 4—Public Sector Entities	30 September 2022
Reporting Requirements for Tier 3—Public Sector Entities	30 September 2022
Reporting Requirements for Tier 4—Not-for-Profit Entities	30 September 2022
Reporting Requirements for Tier 3—Not-for-Profit Entities	30 September 2022
Public Sector Specific Financial Instruments	11 July 2022
Insurance Contracts in the Public Sector	8 June 2022
Initial Application of PBE IFRS 17 and PBE IPSAS 41—Comparative Information	27 May 2022
2022 Omnibus Amendments to PBE Standards	27 May 2022
Request for information – Simple Format Reporting Standards – Post-implementation Review	31 March 2021
PBE Interest Rate Benchmark Reform—Phase 2	26 October 2020
Proposed 2020 Amendments to PBE FRS 48	10 August 2020
Going Concern Disclosures (Proposed amendments to FRS-44)	24 July 2020
Going Concern Disclosures (Proposed amendments to PBE IPSAS 1)	24 July 2020
PBE IFRS 17 – Deferral of Effective Date	22 July 2020
Withdrawal of PBE FRS 46 (Proposed amendments to PBE FRS 47)	31 January 2020
PBE Interest Rate Benchmark Reform	14 January 2020
Amendments to PBE IFRS 17	19 November 2019
2019 Omnibus Amendments to NZ IFRS	16 August 2019
Uncertainty over Income Tax Treatments (Proposed amendments to PBE IAS 12)	28 June 2019
PBE IFRS 17 Insurance Contracts	17 May 2019
2018 Amendments to XRB A1 Appendix A (When is an Entity a Public Benefit Entity?)	29 March 2019
Effective Date of PBE IFRS 9	28 February 2019
PBE IPSAS 41 Financial Instruments	28 February 2019
PBE IPSAS 40 PBE Combinations	31 January 2019
2018 Omnibus Amendments to PBE Standards	28 September 2018
Omnibus Amendments to Tier 3 and Tier 4 PBE Accounting Requirements	30 May 2018
RDR Proposals for NZ IFRS 16 and NZ IAS 7	23 April 2018
Proposed Amendments to FRS-42 Prospective Financial Statements	28 February 2018
2017 Omnibus Amendments to NZ IFRS	9 October 2017
Proposed Amendments to XRB A1	28 August 2017
PBE FRS XX Service Performance Reporting	28 July 2017
Amendments to RDR for Tier 2 For-profit Entities	26 May 2017
PBE IPSAS 39 Employee Benefits	3 March 2017
Impairment of Revalued Assets (Proposed Amendments to PBE IPSASs 21 and 26)	20 February 2017
Approved Budget (Proposed Amendments to PBE IPSAS 1)	20 February 2017

Title	Comments closed
Request for Information - Post-Implementation Review IFRS 16 Leases	15 September 2025
Provisions - Targeted Improvements	3 February 2025
Equity Method of Accounting	20 November 2024
Reporting Climate-related and Other Uncertainties in Financial Statements	25 October 2024
Translation to a Hyperinflationary Presentation Currency	22 November 2024
Contracts for Renewable Electricity	7 August 2024
Business Combinations—Disclosures, Goodwill and Impairment	14 June 2024
Financial Instruments with Characteristics of Equity	1 March 2024
Annual Improvements to IFRS Accounting Standards - Volume 11 (2023)	17 November 2023
Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers	22 September 2023
Post-Implementation Review of IFRS 9 - Impairment	21 July 2023
Amendments to the Classification and Measurement of Financial Instruments	7 June 2023
International Tax Reform—Pillar Two Model Rules	15 February 2023
Supplier Finance Arrangements	2 February 2022
Non-current Liabilities with Covenants	2 February 2022
Post-implementation Review of IFRS 9 - Classification and Measurement	10 December 2021
Management Commentary	23 November 2021
Subsidiaries without Public Accountability: Disclosures	12 November 2021
Disclosure Requirements in IFRS Standards - A Pilot Approach	4 October 2021
Initial Application of IFRS 17 and IFRS 9—Comparative Information	27 September 2021
Lack of Exchangeability	1 September 2021
Regulatory Assets and Regulatory Liabilities	30 July 2021
Business Combinations under Common Control	9 July 2021
IASB RFI - Third Agenda Consultation	27 September 2021
Covid-19-Related Rent Concessions beyond 30 June 2021	25 February 2021
Business Combinations – Disclosures, Goodwill and Impairment	15 September 2020
General Presentation and Disclosures	7 August 2020
Classification of Liabilities as Current or Non-current — Deferral of Effective Date	3 June 2020
Interest Rate Benchmark Reform – Phase 2	25 May 2020
Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16)	8 May 2020
Disclosure of Accounting Policies—Proposed amendments to IAS 1 and IFRS Practice Statement 2	29 November 2019
Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12)	14 November 2019
Amendments to IFRS 17	26 August 2019
Reference to the Conceptual Framework (Proposed amendments to IFRS 3)	27 September 2019
Annual Improvements to IFRS^®Standards 2018–2020	20 August 2019
Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)	17 June 2019
Onerous Contracts – Cost of Fulfilling a Contract (Proposed amendments to IAS 37)	15 April 2019
Financial Instruments with Characteristics of Equity	7 January 2019
Accounting Policy Changes (Proposed amendments to IAS 8)	25 June 2018
Definition of 'Material'	24 November 2017
Proposals for Accounting Policies and Accounting Estimates	24 November 2017
Property, Plant and Equipment—Proceeds before Intended Use	25 August 2017
Post-implementation Review—IFRS 13 Fair Value Measurement	23 August 2017
Disclosure Initiative - Principles of Disclosure	18 August 2017
For-profit Entities: Proposed improvements to IFRS 8 Operating Segments	17 June 2017
Proposed amendments to IFRS 9 Financial Instruments	24 May 2017
Annual Improvements to IFRS Standards 2015–2017 Cycle	17 March 2017

Title	Comments closed
Definition of Material	14 July 2025
Tangible Natural Resources	28 February 2025
Limited-scope updates to first-time adoption of IPSAS (Amendments to IPSAS 33)	13 December 2024
Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement	25 October 2024
Amendments to Consider IFRIC Interpretations	27 May 2024
Arrangements Conveying Rights over Assets	17 May 2024
Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12)	31 May 2024
Exploration for and Evaluation of Mineral Resources	31 May 2024
IPSASB Strategy and Work Program 2024-2028 Consultation	15 December 2023
Improvements to IPSAS 2023	24 November 2023
Concessionary Leases and Right-of-Use Assets In-kind (Amendments to IPSAS 43 and IPSAS 23)	17 May 2023
Natural Resources	17 October 2022
Retirement Benefit Plans	1 August 2022
Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements	31 May 2022
Mid-period Work Program Consultation	30 November 2021
Improvements to IPSAS, 2021	30 September 2021
Non-current Assets Held for Sale and Discontinued Operations	2 September 2021
Property, Plant and Equipment	2 September 2021
Measurement	2 September 2021
Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements	2 September 2021
Leases Request for information, Concessionary Leases and Other Arrangements Similar to Leases	28 April 2021
IPSAS 5, Borrowing Costs – Non-authoritative Guidance	1 March 2021
Revenue with Performance Obligations	23 September 2020
Revenue without Performance Obligations	23 September 2020
Transfer Expenses	23 September 2020
COVID 19: Deferral of Effective Dates	15 August 2020
Public Sector-specific Financial Instruments: Amendments to IPSAS 41, Financial Instruments	15 November 2019
Improvements to IPSAS, 2019	30 September 2019
Measurement	9 August 2019
Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19)	31 May 2019
Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41)	22 October 2018
Improvements to IPSAS, 2018	15 July 2018
Leases	30 June 2018
Proposed Strategy and Work Plan 2019–2023	15 June 2018
Social Benefits	23 February 2018
Proposed accounting for revenue and non-exchange expenses	22 November 2017
Proposals for Financial Instruments	13 November 2017
Financial Reporting for Heritage in the Public Sector	18 August 2017

Periodically, the XRB Board calls for submissions on particular matters.

Consultation title	Date
Targeted Review of the NZ Accounting Standards Framework	15 Nov 2019

Consultations

Closed for comment

Domestic consultations: Accounting standards

International Accounting Standards Board (IASB) consultations

International Public Sector Accounting Standards Board (IPSASB) consultations

XRB Board Consultations