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Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013

Issued Accounting Standard: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Notice No. 191)

Issued Accounting Standard: Definition of Accounting Estimates (Notice No. 186)

Issued Accounting Standard: Disclosure of Accounting Policies (Notice No. 185)

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

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

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

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

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

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

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

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

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

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

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

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