Accounting Alerts

Latest Accounting Alert

12 September 2022

Latest updates

  • Research grant: Accounting for intangible assets. Proposals for a research grant of NZ$5,000 to be submitted by 14 October.
  • We have published staff guidance on applying the definition of public accountability in XRB A1 which is a key element in determining an entity’s reporting tier.

Current consultations

  • Disclosure of fees paid to audit firms – Closes 30 September 2022
  • Proposed improvements to Tier 3 and Tier 4 reporting requirements – Closes 30 September 2022 
  • Proposed new accounting standard on leases for Tier 1 and Tier 2 public benefit entities. Closes 25 November 2022


Previous Accounting Alerts