Accounting Standards Board Meeting 9 May 2024

Key topics to be discussed in the public session are: 

• NZ IFRS 18 Presentation and Disclosure in Financial Statements (seeking approval to issue the Standard)
• IPSASB ED 88 Arrangements for Conveying Rights over Assets (seeking approval to submit the drafted comment letter to the IPSASB in response to the Exposure Draft).
• PBE IPSAS 47 Revenue and PBE IPSAS 48 Transfer Expenses (discussion to aid development of the PBE Standards)
• Omnibus Amendments to PBE Standards (seeking approval to issue the NZ Exposure Draft and Consultation document)
• Defer mandatory date of amendments to NZ IFRS 10 and NZ IAS 28 (seeking approval to issue the amending standard that defers the mandatory date of Sale or Contribution of Assets between an Investor and its Associate or Joint Venture - Amendments to NZ IFRS 10 and NZ IAS 28)

Next NZASB meeting

Thursday 13 June 2024