Accounting submissions

Submissions made by the New Zealand Accounting Standards Board to international boards and other bodies.
Title Date submitted

RFI 2025/1 Request for Information - Post-Implementation Review IFRS 16 Leases

 Oct 2025

ED 2024/8 Provisions - Targeted Improvements

 Mar 2025

ED 2024/7 Equity Method of Accounting 

 Dec 2024

ED 2024/6 Climate-related and Other Uncertainties in Financial Statements

 Nov 2024

ED 2024/3 Contracts for Renewable Electricity

 Aug 2024

ED/2024/1 Business Combinations—Disclosures, Goodwill and Impairment 

 Jul 2024

ED/2023/5 Financial Instruments with Characteristics of Equity

 Mar 2024

IFRS Interpretations Committee tentative agenda decision Climate-related Commitments

 Feb 2024

Request for Information: Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers

  Oct 2023

Request for Information: Post-Implementation Review of IFRS 9 - Impairment

 Sep 2023

ED/2023/2 Amendments to the Classification and Measurement of Financial Instruments 

 Jul 2023

ED/2022/1 Third edition of the IFRS for SMEs Accounting Standard

 Feb 2023

IFRS Interpretations Committee tentative agenda decision Negative Low Emission Vehicle Credits

 Apr 2022

ED/2021/9 Non-current Liabilities with Covenants

 Mar 2022

ED/2021/7 Subsidiaries without Public Accountability: Disclosures

 Jan 2022
ED/2021/3 Disclosure Requirements in IFRS Standards — A Pilot Approach Nov 2021
Request for Information: Third Agenda Consultation Sep 2021
DP 2020/2 Business Combinations under Common Control Aug 2021

ED 2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021

 Feb 2021

DP/2020/1 Business Combinations – Disclosures, Goodwill and Impairment

 Dec 2020

ED/2019/7 General Presentation and Disclosure

 Sep 2020

ED/2019/6 Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2)

 Nov 2019
DP/2018/1 Financial Instruments with Characteristics of Equity Dec 2018
ED/2018/1 Accounting Policy Changes (Proposed amendments to IAS 8) May 2018
DP 2017/1 Disclosure Initiative—Principles of Disclosure Oct 2017
ED/2015/8 IFRS Practice Statement Application of Materiality to Financial Statements Feb 2016
Title Date submitted
ED 93 Definition of Material Jul 2025
ED 92 Tangible Natural Resources Feb 2025
ED 90 Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement Nov 2024
ED 89 Amendments to Consider IFRIC Interpretations Jun 2024
ED 88 Arrangements Conveying Rights over Assets May 2024
IPSASB Strategy and Work Program 2024-2028 Consultation  Feb 2024
ED 84 Concessionary Leases and Right-of-Use Assets In-kind May 2023
Consultation Paper, Natural Resources Oct 2022
ED 81 Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements May 2022
Mid-Period Work Program Consultation Nov 2021
EDs 76 to 78 Measurement Oct 2021
Request for Information: Leases May 2021

ED 75 Leases 

 May 2021
EDs 70 to ED 72 Revenue and Transfer Expenses  Oct 2020

Consultation Paper: Measurement

 Sep 2019

ED 67 Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19)

 May 2019

ED 66 Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41)

 Sep 2018
ED 64 Leases Jul 2018
ED 65 Improvements to IPSAS, 2018 Jul 2018
Proposed Strategy and Work Plan 2019–2023 May 2018
ED 63 Social Benefits Mar 2018 
Consultation Paper: Accounting for Revenue and Non-exchange Expenses Jan 2018
ED 62 Financial Instruments Dec 2017
Consultation Paper: Financial Reporting for Heritage in the Public Sector Sep 2017
ED 60 Public Sector Combinations Jun 2016
ED 59 Amendments to IPSAS 25 Employee Benefits Mar 2016
Consultation Paper: Recognition and Measurement of Social Benefits Feb 2016

 

Other body Title Date submitted
Finance and Expenditure Committee Inquiry into performance reporting and public accountability November 2025
IVSC Standards Review Board IVSC Standards Review Board IVS Agenda Consultation  August 2017
Submissions