Accounting Alerts

Latest Accounting Alert

23 January 2024

New standard issued

Current consultations

  • Consultation on Public Benefit Entity Tier Sizes - Proposed Increases in the Thresholds closes on 26 January 2024.
  • Consultation on Exposure Draft: Financial Instruments with Characteristics of Equity closes 1 March 2024.

IFRIC agenda decisions open for comment:

  • Climate-related commitments (IAS 37)
  • Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8)

Comments due by 5 February 2024.


  • The NZASB’s first meeting for 2024 will take place on 15 February,
    register here.

Previous Accounting Alerts