Accounting Standards Board Meeting 13 June 2024

Key topics to be discussed in the public session are: 

• Tier 2 for-profit consultation (discuss approach to the consultation for incorporating disclosures from IFRS 19 Subsidiaries without Public Accountability: Disclosures for Tier 2 entities)
• IASB ED Business Combinations—Disclosures, Goodwill and Impairment (discuss contents of drafted comment letter to the IASB in response to the Exposure Draft).
• IASB ED Power Purchase Agreements (seek feedback on preliminary views of the IASB ED to inform preparation of the comment letter to IASB on the ED)
• IASB amending standard Amendments to the Classification and Measurement of Financial Instruments (seeking approval to issue the NZ equivalent amending standard and discuss application of the PBE policy approach)
• IPSASB ED 89 (seeking approval to submit the draft comment letter to the IPSASB)
• PBE Revenue and Transfer Expenses (project update and discussion of issues in development of the NZ equivalent standards)

Next NZASB meeting

Thursday 8 August 2024