Accounting Submissions

Submissions made by the New Zealand Accounting Standards Board to international boards and other bodies.

Title	Date submitted
IFRS Interpretations Committee tentative agenda decision Negative Low Emission Vehicle Credits	Apr 2022
ED/2021/9 Non-current Liabilities with Covenants	Mar 2022
ED/2021/7 Subsidiaries without Public Accountability: Disclosures	Jan 2022
ED/2021/3 Disclosure Requirements in IFRS Standards — A Pilot Approach	Nov 2021
IASB Request for Information Third Agenda Consultation	Sep 2021
IASB DP 2020/2 Business Combinations under Common Control	Aug 2021
IASB ED 2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021	Feb 2021
IASB DP/2020/1 Business Combinations – Disclosures, Goodwill and Impairment	Dec 2020
IASB ED/2019/7 General Presentation and Disclosure	Sep 2020
IASB ED/2019/6 Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2)	Nov 2019
IASB DP/2018/1 Discussion Paper: Financial Instruments with Characteristics of Equity	Dec 2018
IASB ED/2018/1 Accounting Policy Changes (Proposed amendments to IAS 8)	May 2018
IASB DP 2017/1 Disclosure Initiative—Principles of Disclosure	Oct 2017
IASB ED/2015/8 IFRS Practice Statement Application of Materiality to Financial Statements	Feb 2016

Title	Date submitted
IPSASB Mid-Period Work Program Consultation	Nov 2021
IPSASB EDs 76 to 78 Measurement	Oct 2021
IPSASB Leases Request for Information	May 2021
IPSASB ED 75 Leases	May 2021
NZASB Comment Letter ED 70 to ED 72	Oct 2020
IPSASB CP Measurement	Sep 2019
IPSASB ED 67 Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19)	May 2019
IPSASB ED 66 Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41)	Sep 2018
IPSASB ED 64 Leases	Jul 2018
IPSASB ED 65 Improvements to IPSAS, 2018	Jul 2018
IPSASB Proposed Strategy and Work Plan 2019–2023	May 2018
IPSASB ED 63 Social Benefits	Mar 2018
IPSASB Consultation Paper Accounting for Revenue and Non-exchange Expenses	Jan 2018
IPSASB ED 62 Financial Instruments	Dec 2017
IPSASB Consultation Paper Financial Reporting for Heritage in the Public Sector	Sep 2017
IPSASB ED 60 Public Sector Combinations	Jun 2016
IPSASB ED 59 Amendments to IPSAS 25 Employee Benefits	Mar 2016
IPSASB Consultation Paper Recognition and Measurement of Social Benefits	Feb 2016

Title	Date submitted
IVSC Standards Review Board IVS Agenda Consultation	Aug 2017