96 notices found under "External Reporting Board"

Date Title Type 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
13 Apr 2017

Issued Accounting Standard: Impairment of Revalued Assets (Amendments to PBE IPSASs 21 and 26) (Notice No. 128)

2017-gs1582 Preview

General Section

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
12 Jul 2018

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

2018-gs3401 Preview

General Section

Financial Reporting Act

Publication Date
20 Aug 2020

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

2020-au3747 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
20 Aug 2020

Issued Accounting Standard: Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Notice No. 176)

2020-au3746 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
20 Aug 2020

Issued Accounting Standard: 2020 Amendments to PBE FRS 48 (Notice No. 175)

2020-au3745 Preview

Authorities/Other Agencies of State

Financial Reporting 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
30 Jul 2015

Issued Accounting Standard: Disclosure Initiative (Amendments to PBE IPSAS 1) (Notice No. 97)

2015-gs4419 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
30 Jul 2015

Issued Accounting Standard: 2015 Omnibus Amendments to PBE Standards (Notice No. 96)

2015-gs4418 Preview

General Section

Financial Reporting Act

Publication Date
10 Aug 2017

Issued Accounting Standard: NZ IFRS 17 Insurance Contracts (Notice No. 132)

2017-gs4111 Preview

General Section

Financial Reporting Act

Publication Date
21 Dec 2017

Issued Accounting Standard: Long-term Interests in Associates and Joint Ventures (Amendments to NZ IAS 28) (Notice No. 137)

2017-gs6711 Preview

General Section

Financial Reporting Act

Publication Date
10 Aug 2017

Issued Accounting Standard: NZ IFRIC 23 Uncertainty Over Income Tax Treatments (Notice No. 131)

2017-gs4090 Preview

General Section

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

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