Accounting Submissions

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

Title	Date submitted
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 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

Title	Date submitted
IVSC Standards Review Board IVS Agenda Consultation	Aug 2017

Submissions

Accounting Submissions

Submissions to International Accounting Standards Board (IASB)

Submissions to International Public Sector Accounting Standards Board (IPSASB)

Submissions to other bodies