New proposals for revenue and transfer expenses
Tier 1 and Tier 2
Consultation Documents
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Exposure Draft |
At a Glance |
IPSASB webinar |
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ED 70 Revenue with Performance Obligations |
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ED 71 Revenue without Performance Obligations |
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ED 72 Transfer Expenses |
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IPSASB: Overview of ED 70, ED 71 and ED 72 |
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Submission received by the NZASB
Submission made by the NZASB
Submissions closed on 23 September 2020
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Accounting Standards open for consultation
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Closed for comment
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New leases standard for PBEs
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Improving disclosure of fees paid to audit firms
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Tier 4 Not-for-Profit Reporting Consultation
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Tier 3 & 4 Not-for-Profit & Public Sector Reporting Consultation
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Insurance Contracts in the Public Sector
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Public Sector Specific Financial Instruments
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International Tax Reform – Pillar Two Model Rules
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IPSASB ED 84
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Amendments to the Classification and Measurement of Financial Instruments
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Post-Implementation Review: IFRS 9 Financial Instruments - Impairment
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Post-implementation Review: IFRS 15 Revenue from contracts with customers
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Annual Improvements to IFRS Accounting Standards (2023)
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Public Benefit Entity Tier Sizes
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Consultation on IPSASB Strategy and Work Programme 2024-2028
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Improvements to International Public Sector Accounting Standards
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Lack of Exchangeability - Proposed RDR Concessions
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- Assurance Standards open for consultation
- Climate-related disclosures open for consultation