IASB ED/2021/1
Regulatory Assets and Regulatory Liabilities
Submissions closed on 30 July 2021.
Consultation Documents
Watch a short video that introduces the proposed requirements
- 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