85 notices found under "External Reporting Board"

Date Title Type 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

Publication Date
11 Jun 2020

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

2020-au2463 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
11 Jun 2020

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

2020-au2462 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
23 Apr 2020

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)

2020-au1719 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
9 Apr 2020

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

2020-au1552 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
27 Feb 2020

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

2020-au866 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
27 Feb 2020

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

2020-au865 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
20 Feb 2020

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

2020-au747 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
20 Feb 2020

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

2020-au745 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
7 Nov 2019

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

2019-au5064 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
19 Sep 2019

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

2019-au4348 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
15 Aug 2019

Issued Accounting Standard: Uncertainty over Income Tax Treatments (Amendments to PBE IAS 12) (Notice No. 156)

2019-au3816 Preview

Authorities/Other Agencies of State

Financial Reporting Act

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