NZASB ED 2019-3
Tier 1 and Tier 2
Amendments to PBE IFRS 17
(Not-for-profit PBEs ONLY)
Accessing the Consultation Documents
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Invitation to Comment - Amendments to PBE IFRS 17File size: 504 KB
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NZASB ED 2019-3 Amendments to PBE IFRS 17File size: 575 KB
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IASB ED/2019/4 Amendments to IFRS 17 - SnapshotFile size: 192 KB
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IASB ED/2019/4 Basis for ConclusionsFile size: 414 KB
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IFRS 17 Incorporating Amendments as proposed in ED Amendments to IFRS 17File size: 480 KB
Submissions closed on 19 November 2019
- Auditing and Assurance Standards open for consultation
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Accounting Standards open for consultation
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ED PBE IPSAS 47 Revenue
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Amendments to XRB A2 resulting from the Regulatory Systems (Economic Development) Amendment Act 2025
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Closed for comment
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Closed for comment - Archive
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Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18
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Reporting and assurance of service performance information – Tier 1 and 2 not-for-profit entities
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2025 Amendments to XRB A1 Application of the Accounting Standards Framework
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ED PBE IPSAS 48 Transfer Expenses
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Proposed new revenue and transfer expense accounting requirements for PBEs
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Exploration for and Evaluation of Mineral Resources & Stripping Costs in the Production Phase of a Surface Mine
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- Climate Standards open for consultation