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160 notices found with tag "External Reporting Board"

Date Title Type Act
8 Nov 2018
Issued Accounting Standard: 2018 Omnibus Amendments to PBE Standards (Notice No. 146) 2018-gs5533
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Financial Reporting Act
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
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Financial Reporting Act
12 Jul 2018
Issued Accounting Standard: 2018 Omnibus Amendments to Tier 3 and Tier 4 PBE Accounting Requirements (Notice No. 144) 2018-gs3402
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Financial Reporting Act
12 Jul 2018
Issued Accounting Standard: RDR NZ IFRS 16 and NZ IAS 7 (Notice No. 143) 2018-gs3401
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Financial Reporting Act
10 May 2018
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) 2018-gs2173
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Financial Reporting Act
10 May 2018
Issued Accounting Standard: Amendments to the Scope of FRS-42 (Notice No. 141) 2018-gs2172
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Financial Reporting Act
29 Mar 2018
Issued Accounting Standard: Plan Amendment, Curtailment or Settlement (Amendments to NZ IAS 19) (Notice No. 140) 2018-gs1434
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Financial Reporting Act
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
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Financial Reporting Act
15 Feb 2018
Issued Accounting Standard: Annual Improvements to NZ IFRSs 2015–2017 Cycle (Notice No. 138) 2018-gs630
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Financial Reporting Act
21 Dec 2017
Issued Accounting Standard: Long-term Interests in Associates and Joint Ventures (Amendments to NZ IAS 28) (Notice No. 137) 2017-gs6711
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Financial Reporting Act
9 Nov 2017
Issued Accounting Standard: 2017 Omnibus Amendments to NZ IFRS (Notice No. 134) 2017-gs5880
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Financial Reporting Act
9 Nov 2017
Issued Accounting Standard: PBE FRS 48 Service Performance Reporting (Notice No. 135) 2017-gs5879
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Financial Reporting Act
9 Nov 2017
Issued Accounting Standard: Prepayment Features with Negative Compensation (Amendments to NZ IFRS 9) (Notice No. 136) 2017-gs5887
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Financial Reporting Act
30 Oct 2017
Standard XRB A1 Application of the Accounting Standards Framework (Notice No. 133) 2017-gs5628
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Financial Reporting Act
10 Aug 2017
Issued Accounting Standard: NZ IFRIC 23 Uncertainty Over Income Tax Treatments (Notice No. 131) 2017-gs4090
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Financial Reporting Act
10 Aug 2017
Issued Accounting Standard: NZ IFRS 17 Insurance Contracts (Notice No. 132) 2017-gs4111
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Financial Reporting Act
18 May 2017
Issued Accounting Standard: PBE IPSAS 39 Employee Benefits (Notice No. 130) 2017-gs2390
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Financial Reporting Act
11 May 2017
Issued Accounting Standard: Approved Budget (Amendments to PBE IPSAS 1) (Notice No. 129) 2017-gs2200
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Financial Reporting Act
13 Apr 2017
Issued Accounting Standard: Impairment of Revalued Assets (Amendments to PBE IPSASs 21 and 26) (Notice No. 128) 2017-gs1582
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Financial Reporting Act
9 Mar 2017
Issued Assurance Standard: Standard on Assurance Engagements 3100 (Revised) Compliance Engagements (Notice No. 127) 2017-gs1083
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Financial Reporting Act
16 Feb 2017
Issued Accounting Standard: NZ IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration (Notice No. 125) 2017-gs692
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Financial Reporting Act
16 Feb 2017
Issued Accounting Standard: Transfers of Investment Property (Amendments to NZ IAS 40) (Notice No. 126) 2017-gs691
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Financial Reporting Act
16 Feb 2017
Issued Accounting Standard: Annual Improvements to NZ IFRSs 2014–2016 Cycle (Notice No. 124) 2017-gs690
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Financial Reporting Act
12 Jan 2017
Issued Accounting Standard: 2016 Omnibus Amendments to PBE Standards (Notice No. 122) 2017-gs38
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Financial Reporting Act
12 Jan 2017
Issued Accounting Standard: PBE IFRS 9 Financial Instruments (Notice No. 121) 2017-gs37
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Financial Reporting Act
12 Jan 2017
Issued Accounting Standards: PBE IPSASs 34 to 38 Interests in Other Entities (Notice No. 123) 2017-gs39
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Financial Reporting Act
24 Nov 2016
Issued Auditing and Assurance Standards: International Standard on Auditing (New Zealand) 250 (Revised), Consideration of Laws and Regulations in an Audit of Financial Statements and Related Conforming Amendments (Notice No. 120) 2016-gs6435
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Financial Reporting Act
17 Nov 2016
Issued Accounting Standard: RDR Expected Credit Losses (Amendments to NZ IFRS 7) (Notice No. 118) 2016-gs6432
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Financial Reporting Act
17 Nov 2016
Issued Accounting Standard: Applying NZ IFRS 9 Financial Instruments with NZ IFRS 4 Insurance Contracts (Amendments to NZ IFRS 4) (Notice No. 119) 2016-gs6433
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Financial Reporting Act
10 Nov 2016
Amendments to Standards Issued by the NZAuASB: Annual Improvements 2016 (Notice No. 117) 2016-gs6280
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Financial Reporting Act
22 Sep 2016
Issued Revised International Standards on Auditing (New Zealand) (Notice No. 116) 2016-gs5391
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Financial Reporting Act
25 Aug 2016
Amendments to Professional and Ethical Standard 1 (Revised) Responding to Non-Compliance with Laws and Regulations (Notice No. 115) 2016-gs4886
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Financial Reporting Act
18 Aug 2016
Issued Accounting Standard: Classification and Measurement of Share-based Payment Transactions (Amendments to NZ IFRS 2) (Notice No. 114) 2016-gs4731
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Financial Reporting Act
19 May 2016
Issued Authoritative Notice: Public Benefit Entities’ Conceptual Framework (Notice No. 113) 2016-gs2729
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Financial Reporting Act
12 May 2016
Issued Accounting Standard: Disclosure Initiative (Amendments to NZ IAS 7) (Notice No.111) 2016-gs2658
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Financial Reporting Act
12 May 2016
Issued Accounting Standard: Clarifications to NZ IFRS 15 Revenue From Contracts with Customers (Notice No. 112) 2016-gs2657
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Financial Reporting Act
7 Apr 2016
Issued Accounting Standard: Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to NZ IAS 12) (Notice No. 110) 2016-gs1904
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Financial Reporting Act
11 Feb 2016
Issued Accounting Standard: NZ IFRS 16 Leases (Notice No. 109 ) 2016-gs749
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Financial Reporting Act
11 Feb 2016
Issued Accounting Standard: Effective Date of Amendments to NZ IFRS 10 and NZ IAS 28 (Notice No. 108 ) 2016-gs748
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Financial Reporting Act
14 Jan 2016
Issued Accounting Standard: Donated Goods (Amendments to PBE IPSAS 23 ) (Notice No.107 ) 2016-gs199
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Financial Reporting Act
17 Dec 2015
Amendments to Professional and Ethical Standard 1 (Revised) Public Interest Entity Definition (Notice No. 106 ) 2015-gs7426
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Financial Reporting Act
10 Dec 2015
Issued Accounting Standard: Amendments to Simple Format Reporting Accounting Requirements as a Consequence of XRB A1 (Notice No. 105) 2015-gs7231
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Financial Reporting Act
10 Dec 2015
Issued Accounting Standard: Amendments to For-profit Accounting Standards as a Consequence of XRB A1 and Other Amendments (Notice No. 103 ) 2015-gs7229
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Financial Reporting Act
10 Dec 2015
Standard XRB A1 Application of the Accounting Standards Framework (Notice No. 102 ) 2015-gs7228
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Financial Reporting Act
10 Dec 2015
Issued Accounting Standard: Amendments to PBE Standards and Authoritative Notice as a Consequence of XRB A1 and Other Amendments (Notice No. 104 ) 2015-gs7230
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Financial Reporting Act
5 Nov 2015
Issued Accounting Standard: Effective Date of NZ IFRS 15 (Notice No. 101 ) 2015-gs6507
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Financial Reporting Act
1 Oct 2015
Issued Amendments to the International Standards on Auditing ( New Zealand ) (ISAs (NZ)) on Auditing Financial Statement Disclosures (Notice No. 100 ) 2015-gs5846
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Financial Reporting Act
1 Oct 2015
Issued New and Revised International Standards on Auditing ( New Zealand ) (Notice No. 99 ) 2015-gs5845
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Financial Reporting Act
10 Sep 2015
Amendments to the International Standards on Auditing (New Zealand) (ISAs (NZ)) to Describe the Responsibilities of Those Charged with Governance (Notice No. 98 ) 2015-gs5363
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Financial Reporting Act
30 Jul 2015
Issued Accounting Standard: 2015 Omnibus Amendments to PBE Standards (Notice No. 96 ) 2015-gs4418
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Financial Reporting Act
30 Jul 2015
Issued Accounting Standard: Disclosure Initiative (Amendments to PBE IPSAS 1 ) (Notice No. 97 ) 2015-gs4419
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Financial Reporting Act
23 Jul 2015
Issued Assurance Standard: Standard on Assurance Engagements 3150 Assurance Engagements on Controls Notice No. 95 2015-gs4289
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Financial Reporting Act
25 Jun 2015
Issued Standard: Amendments to Professional and Ethical Standard 1 (Revised) Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients (Notice No. 94 ) 2015-gs3720
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Financial Reporting Act
25 Jun 2015
Standard XRB A2 Amendments to XRB A2: Meaning of Specified Statutory Size Thresholds (Charities Amendment Act 2014) (Notice No. 93) 2015-gs3719
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Financial Reporting Act
5 Mar 2015
Issued Standard and Revocation: Standard XRB A1 Accounting Standards Framework ( For-profit Entities plus Public Sector Public Benefit Entities plus Not-for-profit Entities minus For-profit Tier 3 and Tier 4 Update) and Revocation of Tier 3 and Tier 4 For-profit Accounting Standards (Notice No. 92 ) 2015-gs1290
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Financial Reporting Act
12 Feb 2015
Issued Accounting Standard: Disclosure Initiative (Amendments to NZ IAS 1) (Notice No. 91) 2015-gs780
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Financial Reporting Act
12 Feb 2015
Issued Accounting Standard: Investment Entities: Applying the Consolidation Exception (Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 28) (Notice No. 90) 2015-gs743
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Financial Reporting Act
18 Dec 2014
Issued Accounting Standard: Disclosure Concessions for NZ IFRS 15 (Notice No. 89 ) 2014-gs7767
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Financial Reporting Act
18 Dec 2014
Issued Accounting Standard: 2014 Omnibus Amendments to NZ IFRSs (Notice No. 88 ) 2014-gs7765
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Financial Reporting Act
20 Nov 2014
Issued Accounting Standard: Annual Improvements to N Z I FRSs 201 2-2 014 Cycle (Notic e No. 8 7) 2014-gs7100
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Financial Reporting Act
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