76 notices found under "External Reporting Board"

Date Title Type Act
Publication Date
9 Nov 2017

Issued Accounting Standard: 2017 Omnibus Amendments to NZ IFRS (Notice No. 134)

2017-gs5880 Preview

General Section

Financial Reporting Act

Publication Date
9 Nov 2017

Issued Accounting Standard: PBE FRS 48 Service Performance Reporting (Notice No. 135)

2017-gs5879 Preview

General Section

Financial Reporting Act

Publication Date
9 Nov 2017

Issued Accounting Standard: Prepayment Features with Negative Compensation (Amendments to NZ IFRS 9) (Notice No. 136)

2017-gs5887 Preview

General Section

Financial Reporting Act

Publication Date
29 Mar 2018

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

2018-gs1434 Preview

General Section

Financial Reporting Act

Publication Date
17 Dec 2015

Amendments to Professional and Ethical Standard 1 (Revised) Public Interest Entity Definition (Notice No. 106)

2015-gs7426 Preview

General Section

Financial Reporting Act

Publication Date
8 Nov 2018

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

2018-gs5533 Preview

General Section

Financial Reporting Act

Publication Date
11 May 2017

Issued Accounting Standard: Approved Budget (Amendments to PBE IPSAS 1) (Notice No. 129)

2017-gs2200 Preview

General Section

Financial Reporting Act

Publication Date
15 Feb 2018

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

2018-gs630 Preview

General Section

Financial Reporting Act

Publication Date
22 Feb 2018

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)

2018-gs795 Preview

General Section

Financial Reporting Act

Publication Date
8 Nov 2018

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

2018-gs5532 Preview

General Section

Financial Reporting Act

Publication Date
12 Jan 2017

Issued Accounting Standards: PBE IPSASs 34 to 38 Interests in Other Entities (Notice No. 123)

2017-gs39 Preview

General Section

Financial Reporting Act

Publication Date
30 Oct 2017

Standard XRB A1 Application of the Accounting Standards Framework (Notice No. 133)

2017-gs5628 Preview

General Section

Financial Reporting Act

Publication Date
18 May 2017

Issued Accounting Standard: PBE IPSAS 39 Employee Benefits (Notice No. 130)

2017-gs2390 Preview

General Section

Financial Reporting Act

Publication Date
11 Feb 2016

Issued Accounting Standard: NZ IFRS 16 Leases (Notice No. 109)

2016-gs749 Preview

General Section

Financial Reporting Act

Publication Date
25 Aug 2016

Amendments to Professional and Ethical Standard 1 (Revised) Responding to Non-Compliance with Laws and Regulations (Notice No. 115)

2016-gs4886 Preview

General Section

Financial Reporting Act

Publication Date
11 Feb 2016

Issued Accounting Standard: Effective Date of Amendments to NZ IFRS 10 and NZ IAS 28 (Notice No. 108)

2016-gs748 Preview

General Section

Financial Reporting Act

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