We have not posted any Communiques issued prior to 2016.  If you require an earlier issue, please contact us.

The last XRAP Communique was issued in 2015.  No further Communiques have since been issued.

XRB Board 2017

Analysis of Alternative Performance Measures (APMs) survey now available

XRB Board 2016

Survey - How useful are Alternative Performance Measures (APMs) to external users of company reports?

Free Seminar on the Current Challenges in Accounting Standard Setting

Launch of survey into needs of users of Tier 2 for-profit entity reports

NZASB 2017

Proposals to clarify Accounting Policies, Accounting Estimates, and 'Material'

Webinar on proposed accounting for revenue and non-exchange expenses

New for-profit insurance standard and income tax interpretation

For-profit Entities: Property, Plant and Equipment—Proceeds before Intended Use

Do not miss the opportunity to share your views- Improving Disclosures in Financial Statements

Public Benefit Entities – Consultation on Service Performance Reporting

Public Benefit Entities – Employee Benefits standard issued

Webinar – Proposed amendments to Reduced Disclosure Regime (RDR) for Tier 2 for-profit entities

Tier 1 and Tier 2 For-profit Entities Better Communication in Financial Reporting

For-profit Entities: Proposed improvements to IFRS 8 Operating Segments

Revision of Reduced Disclosure Regime (RDR) for Tier 2 For-Profit Entities

What do you think about the proposed annual improvements to IFRS® Standards?

NZASB 2016

IPSASB issues Consultation Paper on Public Sector Specific Financial Instruments

Clarifying the definition of a business, and accounting for previously held interests

Public Benefit Entities ED NZASB 2016-7 PBE IFRS 9 Financial Instruments

Public Benefit Entities – New PBE Conceptual Framework Issued

For-profit standard clarifies accounting for deferred tax assets

Have your say on how Tier 1 and Tier 2 PBEs tell their story

New Leases Standard Issued and Change of Effective Date of Previous Amendments

Public Benefit Entities - Does your entity have an interest in another entity?

Public Benefit Entities - Should accounting for a combination of entities be treated as an amalgamation or an acquisition?

Are you required to account for Defined Benefit Pension Plans?

PBE Standards amended for requirements around the recognition and measurement of donated goods (goods in-kind)

NZAuASB 2017

Proposed Revised Ethical Requirements Prohibiting Improper Inducements

Proposed new guidance for professional scepticism and professional judgement

Modernisation of Financial Estimate Audits in Support of Audit Quality

Survey Consultation on the IESBA’s Strategy and Work Plan Beyond 2018

Assurance practitioners — what do you think about the latest proposed amendments to the International Code of Ethics for Professional Accountants?

NZAuASB 2016

IAASB seeks your input on Agreed-upon Procedures Engagements and Other Services

Additional guidance issued on the new auditor’s report requirements for Tier 3 Not-for-profit public benefit entities

Pronouncement Issued – Amendments to Standards Issued by the NZAuASB: Annual Improvements 2016

A presentation and discussion session on key challenges in implementing the new Auditor’s Report

Seeking Comments on the Proposed Omnibus Standard Annual Improvements 2016

IAASB Seeks Input on the Growing Use of Data Analytics in the Audit

Standard issued: Amendments to the Code of Ethics for Assurance Practitioners - Responding to Non-Compliance with Laws and Regulations

Proposed New Assurance Standard for Assurance Engagements on Compliance

IAASB Discussion Paper: Exploring Key Challenges for Assurance Engagements on Emerging Forms of External Reporting (EER)

Audit and Review requirements of the Performance Report of Tier 3 Not-for-Profit Public Benefit Entities

Auditors of FMC Reporting Entities and Companies MUST send copies of qualified audit reports to the XRB

Webinar – Guidance on the Audit or Review of the Performance Report of Tier 3 Not- For-Profit Public Benefit Entities

Assurance practitioners – what do you think about the latest proposed amendments to the international Code of Ethics for professional accountants?