86 notices found under "External Reporting Board"

Issued Standard: XRB Au1 Application of Auditing and Assurance Standards (Legislative Update) (Notice No. 172)

Issued Accounting Standard: Onerous Contracts—Cost of Fulfilling a Contract (Notice No. 171)

Issued Accounting Standard: Reference to the Conceptual Framework (Notice No. 170)

Issued Accounting Standard: Annual Improvements to NZ IFRS 2018–2020 (Notice No. 169)

Issued Accounting Standard: Property, Plant and Equipment—Proceeds before Intended Use (Notice No. 168)

New Zealand Standard on Review Engagements – NZ SRE 2410 (Revised) Review of Financial Statements Performed by the Independent Auditor of the Entity (Notice No. 167)

Conforming Amendments to Auditing and Assurance Standards as a result of the revised Professional and Ethical Standard 1 (Notice No. 166)

Issued Accounting Standard: COVID-19-Related Rent Concessions (Notice No. 165)

International Standard on Auditing (New Zealand) 315 (Revised 2019) Identifying and Assessing the Risks of Material Misstatement and Related Conforming and Consequential Amendments (Notice No. 164)

Issued Accounting Standard: Classification of Liabilities as Current or Non-current (Notice No. 163)

Amendment to Standards Issued by the NZAuASB: ISA (NZ) 560 Subsequent Events (Notice No. 162)

Amendments to Professional and Ethical Standard 1: Part 4B—Independence for Assurance Engagements Other Than Audit and Review Engagements (Notice No. 161)

Issued Accounting Standard and Revocation: Withdrawal of PBE FRS 46 (Amendments to PBE FRS 47) and Revocation of PBE FRS 46 (Notice No. 160)

Issued Accounting Standard: PBE Interest Rate Benchmark Reform (Notice No. 159)

Issued Accounting Standard: Interest Rate Benchmark Reform (Notice No. 158)

Issued Accounting Standard: 2019 Omnibus Amendments to NZ IFRS (Notice No. 157)