Accounting Submissions

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

Title Date submitted

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