Accounting Standards Board Meeting 12 December 2023
Key topics discussed in the public session were:
- PBE Conceptual Framework (consider updates to chapters 3 and 5 of the PBE conceptual framework to provide more guidance on materiality and update the definitions of assets and liabilities)
- Lack of Exchangeability (approval of the amendments to introduce Tier 2 RDR concessions)
- PBE Policy Approach IPSAS 49 Retirement Benefit Plans (consider application of the PBE policy approach to IPSAS 49)
Next NZASB meeting
Tuesday 15 February 2024
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