The closing date for submissions to the NZASB was 30 June 2016.
NZASB ED 2016 -1 to 5
Public Benefit Entities' Interests in Other Entities
Original consultation documents
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Invitation to Comment - PBE Interests in Other EntitiesFile size: 318 KB
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ED NZASB 2016-1 PBE IPSAS 34 Separate Financial StatementsFile size: 662 KB
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ED NZASB 2016-2 PBE IPSAS 35 Consolidated Financial StatementsFile size: 1.1 MB
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ED NZASB 2016-3 PBE IPSAS 36 Investments in Associates and Joint VenturesFile size: 414 KB
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ED NZASB 2016-4 PBE IPSAS 37 Joint ArrangementsFile size: 644 KB
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ED NZASB 2016-5 PBE IPSAS 38 Disclosure of Interests in Other EntitiesFile size: 434 KB