Accounting Submissions

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

Title Date submitted Download
IPSASB Mid-Period Work Program Consultation Nov 2021
IPSASB EDs 76 to 78 Measurement Oct 2021 pdf file icon
IPSASB Leases Request for Information May 2021 pdf file icon

IPSASB ED 75 Leases 

May 2021 pdf file icon
NZASB Comment Letter ED 70 to ED 72  Oct 2020 pdf file icon

IPSASB CP Measurement

Sep 2019 pdf file icon

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

May 2019 pdf file icon

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