Consultation with stakeholders before issuing any standards is a statutory obligation and an essential part of the standard-setting process.
As part of this process, we issue Exposure drafts (EDs) which are early versions of standards. These are issued for comment before the standard is finalised.
We may also seek feedback on frameworks, workplans and other initiatives that support our standard-setting activities.
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International consultations: Accounting | Auditing and Assurance | Climate IFRS Interpretations Committee consultations Past consultations can be found here. |
| Title / Area: International organisation |
Applicable to | Comments due to XRB | Comments due to International organisation |
|---|---|---|---|
| Accounting: IASB | |||
| Risk Mitigation Accounting - Proposed amendments to IFRS 9 and IFRS 7 | Tier 1 and 2 for-profit entities | Monday 16 November 2026 | Monday 30 November 2026 |
| Accounting: IPSASB | |||
| IPSASB ED 97 Making Materiality Judgments | Tier 1 and 2 PBEs | Friday 3 July 2026 | Friday 28 August 2026 |
| IPSASB CP Presentation of Financial Statements | Tier 1 and 2 PBEs | Friday 17 July 2026 | Monday 14 September 2026 |
| Auditing and assurance: IAASB | |||
| Proposed ISRE 2410 (Revised), Review of Interim Financial Information Performed by the Independent Auditor of the Entity’s Annual Financial Statements | Audit and assurance practitioners | Wednesday 15 July 2026 | Thursday 3 September 2026 |
| Auditing and assurance: IESBA | |||
| Post-implementation review of the provisions for responding to non-compliance with laws and regulations (NOCLAR) | Audit and assurance practitioners | Wednesday 3 June 2026 | Thursday 30 July 2026 |
| Climate: ISSB | |||
| ISSB Exposure Draft for Agricultural Products, Meat & Dairy, and Electric Utilities & Power Generators SASB Standards | Climate reporting entities | Wednesday 27 May 2026 |
Friday 24 July 2026 |
From time to time we may consult on tentative agenda decisions from the IFRS Interpretations Committee that are relevant to for-profit entities. These can be found on the Tentative agenda decisions page.
| Title | Area | Applicable to | Comments due to XRB |
|---|---|---|---|
| RDR Concessions: Translation to a Hyperinflationary Presentation Currency | Accounting | Tier 2 For-profit entities | 19 August 2026 |
| Proposed amendments to NZ CS 1 Greenhouse gas emissions | Climate | Climate reporting entities | 29 July 2026 |
| Draft climate reporting roadmap consultation | Climate | Climate reporting entities | 30 September 2026 |
| ED | Exposure Draft |
| IAASB | International Auditing and Assurance Standards Board |
|
IASB
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International Accounting Standards Board |
| IESBA | International Ethics Standards Board for Accountants |
| IPSASB | International Public Sector Accounting Standards Board |
| ISSB | International Sustainability Standards Board |
| PBE | Public Benefit Entity |
Our full glossary can be found here
Through these consultations we gather insights from practitioners, preparers, users, regulators and the public that enable us to establish and maintain robust frameworks and standards that are internationally credible and relevant to New Zealand.
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