96 notices found under "External Reporting Board"

Date Title Type Act
Publication Date
12 Nov 2020

Issued Accounting Standard: PBE Interest Rate Benchmark Reform—Phase 2 (Notice No. 182)

2020-au5117 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
22 Oct 2020

Amendments to Professional and Ethical Standard 1: Part 2, Assurance Practitioners Performing Professional Activities Pursuant to Their Relationship with the Firm (Notice No. 181)

2020-au4760 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
17 Sep 2020

Issued Accounting Standard: Interest Rate Benchmark Reform—Phase 2 (Notice No. 180)

2020-au4286 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
20 Aug 2020

Issued Accounting Standard: Extension of the Temporary Exemption from Applying NZ IFRS 9 (Notice No. 179)

2020-au3749 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
20 Aug 2020

Issued Accounting Standard: Going Concern Disclosures (Amendments to PBE IPSAS 1) (Notice No. 178)

2020-au3748 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
20 Aug 2020

Issued Accounting Standard: Going Concern Disclosures (Amendments to FRS-44) (Notice No. 177)

2020-au3747 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
20 Aug 2020

Issued Accounting Standard: Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Notice No. 176)

2020-au3746 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
20 Aug 2020

Issued Accounting Standard: 2020 Amendments to PBE FRS 48 (Notice No. 175)

2020-au3745 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
20 Aug 2020

Issued Accounting Standard: Amendments to PBE IFRS 17 (Notice No. 174)

2020-au3743 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
20 Aug 2020

Issued Accounting Standard: Amendments to NZ IFRS 17 (Notice No. 173)

2020-au3742 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
22 Jul 2020

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

2020-au3140 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
25 Jun 2020

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

2020-au2744 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
25 Jun 2020

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

2020-au2743 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
25 Jun 2020

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

2020-au2742 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
25 Jun 2020

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

2020-au2741 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
25 Jun 2020

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)

2020-au2740 Preview

Authorities/Other Agencies of State

Financial Reporting Act

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