67 notices found under "External Reporting Board"

Issued Standard: 2019 Amendments to XRB A1 Appendix A (Notice No. 153)

Issued Accounting Standard: Effective Date of PBE IFRS 9 (Notice No. 152)

Issued Accounting Standard: PBE IPSAS 41 Financial Instruments (Notice No. 151)

New Zealand Auditing Standard 1 The Audit of Service Performance Information (Notice No. 150)

Professional and Ethical Standard 1 International Code of Ethics for Assurance Practitioners (Including International Independence Standards) (New Zealand) (Notice No. 147)

Issued Accounting Standard: Definition of Material (Amendments to NZ IAS 1 and NZ IAS 8) and Issued Authoritative Notice: Definition of Material (Amendments to Conceptual Frameworks) (Notice No. 149)

Issued Accounting Standard: Definition of a Business (Amendments to NZ IFRS 3) (Notice No. 148)

Issued Accounting Standard: 2018 Omnibus Amendments to PBE Standards (Notice No. 146)

International Standard on Auditing (New Zealand) 540 (Revised) Auditing Accounting Estimates and Related Disclosures and Related Conforming and Consequential Amendments (Notice No. 145)

Issued Accounting Standard: 2018 Omnibus Amendments to Tier 3 and Tier 4 PBE Accounting Requirements (Notice No. 144)

Issued Accounting Standard: RDR NZ IFRS 16 and NZ IAS 7 (Notice No. 143)

Issued Authoritative Notice: New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting (2018 NZ Conceptual Framework) and Issued Accounting Standard: Amendments to References to the Conceptual Framework in NZ IFRS (Notice No. 142)

Issued Accounting Standard: Amendments to the Scope of FRS-42 (Notice No. 141)

Issued Accounting Standard: Plan Amendment, Curtailment or Settlement (Amendments to NZ IAS 19) (Notice No. 140)

Amendments to Professional and Ethical Standard 1 (Revised) Provisions Addressing the Long Association of Personnel with an Assurance Client and Amendments to the Definition of a Public Interest Entity (Notice No. 139)

Issued Accounting Standard: Annual Improvements to NZ IFRSs 2015–2017 Cycle (Notice No. 138)