Accounting Standards Board Meeting 15 February 2024
Key topics discussed in the public session were:
- PBE Conceptual Framework (seeking approval to consult on the updates to chapters 3 and 5 of the PBE Conceptual Framework which provide more guidance on materiality and update the definitions of assets and liabilities and related guidance)
- Update to XRB A1 (seeking approval to recommend amendments to XRB A1 to the XRB Board as a result of the consultation on the PBE Tier Size threshold)
- Update to XRB A2 (seeking approval to recommend amendments to XRB A2 to the XRB Board as a result of recent legislation for incorporated societies)
Next NZASB meeting
Thursday 28 March 2024
15
February
Date And Time
- Location:
- XRB Office, Wellington
This event has already taken place.
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