IASB ED/2021/1
Regulatory Assets and Regulatory Liabilities
Submissions closed on 30 July 2021.
Consultation Documents
Watch a short video that introduces the proposed requirements
-
Accounting Standards open for consultation
-
Closed for comment
-
ED PBE IPSAS 47 Revenue
-
Closed for comment - Archive
-
Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18
-
Definition of Material (IPSASB)
-
Reporting and assurance of service performance information – Tier 1 and 2 not-for-profit entities
-
2025 Amendments to XRB A1 Application of the Accounting Standards Framework
-
ED PBE IPSAS 48 Transfer Expenses
-
Proposed new revenue and transfer expense accounting requirements for PBEs
-
- Auditing and Assurance Standards open for consultation
- Climate Standards open for consultation