The closing date for submissions to the NZASB was 30 June 2016.
NZASB ED 2016 -1 to 5
Public Benefit Entities' Interests in Other Entities
Original consultation documents
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Invitation to Comment - PBE Interests in Other EntitiesFile size: 318 KB
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ED NZASB 2016-1 PBE IPSAS 34 Separate Financial StatementsFile size: 662 KB
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ED NZASB 2016-2 PBE IPSAS 35 Consolidated Financial StatementsFile size: 1.1 MB
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ED NZASB 2016-3 PBE IPSAS 36 Investments in Associates and Joint VenturesFile size: 414 KB
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ED NZASB 2016-4 PBE IPSAS 37 Joint ArrangementsFile size: 644 KB
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ED NZASB 2016-5 PBE IPSAS 38 Disclosure of Interests in Other EntitiesFile size: 434 KB
- Auditing and Assurance Standards open for consultation
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Accounting Standards open for consultation
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ED PBE IPSAS 47 Revenue
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Amendments to XRB A2 resulting from the Regulatory Systems (Economic Development) Amendment Act 2025
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Closed for comment
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Closed for comment - Archive
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Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18
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Reporting and assurance of service performance information – Tier 1 and 2 not-for-profit entities
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2025 Amendments to XRB A1 Application of the Accounting Standards Framework
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ED PBE IPSAS 48 Transfer Expenses
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Proposed new revenue and transfer expense accounting requirements for PBEs
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Exploration for and Evaluation of Mineral Resources & Stripping Costs in the Production Phase of a Surface Mine
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- Climate Standards open for consultation