Accounting Standards Board Meeting 12 December 2023

Public Agenda Papers

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 

Event Date 12 December

Date And Time

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