Submissions by the NZASB
Submissions made by the NZASB to international boards and other bodies.
We have not posted any submissions made issued prior to 2016. Please contact us if you require previous submissions.
Submissions by NZASB to IASB
| Title | Date submitted | Download |
|---|---|---|
| IASB DP 2020/2 Business Combinations under Common Control | Aug 2021 |  |
|
IASB ED 2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 |
Feb 2021 | |
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IASB DP/2020/1 Business Combinations – Disclosures, Goodwill and Impairment |
Dec 2020 | |
|
IASB ED/2019/7 General Presentation and Disclosure |
Sep 2020 | |
|
IASB ED/2019/6 Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2) |
Nov 2019 | |
| IASB DP/2018/1 Discussion Paper: Financial Instruments with Characteristics of Equity | Dec 2018 | |
| IASB ED/2018/1 Accounting Policy Changes (Proposed amendments to IAS 8) | May 2018 | |
| IASB DP 2017/1 Disclosure Initiative—Principles of Disclosure | Oct 2017 | |
| IASB ED/2015/8 IFRS Practice Statement Application of Materiality to Financial Statements | Feb 2016 |
|
Submissions by NZASB to IPSASB
| Title | Date submitted | Download |
|---|---|---|
| IPSASB Leases Request for Information | May 2021 | |
|
IPSASB ED 75 Leases |
May 2021 | |
| NZASB Comment Letter ED 70 to ED 72 | Oct 2020 | |
|
IPSASB CP Measurement |
Sep 2019 | |
|
IPSASB ED 67 Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19) |
May 2019 | |
|
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 | |
| IPSASB ED 64 Leases | Jul 2018 | |
| IPSASB ED 65 Improvements to IPSAS, 2018 | Jul 2018 | |
| IPSASB Proposed Strategy and Work Plan 2019–2023 | May 2018 | |
| IPSASB ED 63 Social Benefits | Mar 2018 | |
| IPSASB Consultation Paper Accounting for Revenue and Non-exchange Expenses | Jan 2018 | |
| IPSASB ED 62 Financial Instruments | Dec 2017 | |
| IPSASB Consultation Paper Financial Reporting for Heritage in the Public Sector | Sep 2017 | |
| IPSASB ED 60 Public Sector Combinations | Jun 2016 | |
| IPSASB ED 59 Amendments to IPSAS 25 Employee Benefits | Mar 2016 | |
| IPSASB Consultation Paper Recognition and Measurement of Social Benefits | Feb 2016 | |
Submissions by NZASB to other bodies
| Title | Date submitted | Download |
|---|---|---|
| IVSC Standards Review Board IVS Agenda Consultation | Aug 2017 | |
