Go to main content
Go to main navigation
Go to page search
Go to page footer
Careers
Contact Us
Sign Up
Sign In
Search
Go
Search
Go
About us
About us
Our People
Governance
Our Strategy
Accountability
Vacancies
Standards
Standards
Financial Reporting Strategy
Accounting Standards
Audit and Assurance Standards
Climate-related Disclosures
COVID-19 Reporting implications
Consultations
Consultations
Accounting Standards open for consultation
Assurance Standards open for consultation
Climate-related disclosures open for consultation
Submissions
Submissions
Accounting Submissions
Auditing and Assurance Submissions
Climate Submissions
Events
News
News
Latest News
Pitopito KÅrero
Accounting Alerts
Audit & Assurance Alerts
Archived Online newsletters
Archived News
Board Meetings
Board Meetings
XRB Board Meetings
Accounting Standards Board Meetings
Audit & Assurance Board Meetings
Careers
Contact Us
Sign Up
Sign In
Home
Consultations
Accounting Standards open for consultation
Open for comment
Open for comment
Consultations
Accounting Standards open for consultation
Closed for comment
Assurance Standards open for consultation
Climate-related disclosures open for consultation
Closed
for comment
Standards for which consultation has now closed
How are our standards set?
View the process
Recent approvals
New and recently changed standards
Last Updated:
25 January 2022
