Through these consultations we gather insights from practitioners, preparers, users, regulators and the public that enable us to establish and maintain robust frameworks and standards that are internationally credible and relevant to New Zealand.
Consultations
International consultationsAccounting Auditing and assurance IFRS Interpretations Committee consultations Domestic consultations |
International consultations
| Title / Area: International organisation |
Applicable to | Comments due to XRB | Comments due to International organisation |
|---|---|---|---|
| Accounting: IASB | |||
| Risk Mitigation Accounting - Proposed amendments to IFRS 9 and IFRS 7 | Tier 1 and 2 for-profit entities | Monday 16 November 2026 | Monday 30 November 2026 |
| Accounting: IPSASB | |||
| IPSASB ED 97 Making Materiality Judgments | Tier 1 and 2 PBEs | Friday 3 July 2026 | Friday 28 August 2026 |
| IPSASB CP Presentation of Financial Statements | Tier 1 and 2 PBEs | Friday 17 July 2026 | Monday 14 September 2026 |
| Auditing and assurance: IAASB | |||
| Proposed ISRE 2410 (Revised), Review of Interim Financial Information Performed by the Independent Auditor of the Entity’s Annual Financial Statements | Audit and assurance practitioners | Wednesday 15 July 2026 | Thursday 3 September 2026 |
| Proposed amendments for audits of less complex entities | Audit and assurance practitioners | Friday 25 September 2026 | Tuesday 17 November 2026 |
| Audit evidence and risk response | Audit and assurance practitioners | Wednesday 11 November 2026 | Tuesday 15 December 2026 |
IFRS Interpretations Committee consultations
From time to time we may consult on tentative agenda decisions from the IFRS Interpretations Committee that are relevant to for-profit entities. These can be found on the Tentative agenda decisions page.
Domestic consultations
| Title | Applicable to | Comments due to XRB |
|---|---|---|
| Accounting | ||
| RDR Concessions: Translation to a Hyperinflationary Presentation Currency | Tier 2 For-profit entities | Wednesday 19 August 2026 |
| Auditing and assurance | ||
| Proposed amendments for audits of less complex entities | Audit and assurance practitioners | Friday 25 September 2026 |
| Climate | ||
| Draft climate reporting roadmap consultation | Climate reporting entities | Wednesday 30 September 2026 |
Glossary
| ED | Exposure Draft |
| IAASB | International Auditing and Assurance Standards Board |
|
IASB
|
International Accounting Standards Board |
| IESBA | International Ethics Standards Board for Accountants |
| IPSASB | International Public Sector Accounting Standards Board |
| ISSB | International Sustainability Standards Board |
| PBE | Public Benefit Entity |
Our full glossary can be found here