143 notices found under "External Reporting Board"

Issued Accounting Standard: Initial Application of NZ IFRS 17 and NZ IFRS 9—Comparative Information (Notice No. 193)

Issued Accounting Standard: PBE Interest Rate Benchmark Reform—Phase 2 (Notice No. 182)

Issued Accounting Standard: Clarifications to NZ IFRS 15 Revenue From Contracts with Customers (Notice No. 112)

Issued Accounting Standard: Disclosure Initiative (Amendments to NZ IAS 7) (Notice No.111)

Issued Standard: 2019 Amendments to XRB A1 Appendix A (Notice No. 153)

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

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

Issued Accounting Standard: PBE IPSAS 41 Financial Instruments (Notice No. 151)

Issued Accounting Standard: Classification and Measurement of Share-based Payment Transactions (Amendments to NZ IFRS 2) (Notice No. 114)

Issued Standard: Amendments to Professional and Ethical Standard 1 (Revised) Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients (Notice No. 94)

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

Professional and Ethical Standard 1 International Code of Ethics for Assurance Practitioners (Including International Independence Standards) (New Zealand) (Notice No. 147)

Issued Accounting Standard: 2022 Omnibus Amendments to PBE Standards (Notice No. 199)

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

Issued Accounting Standard: Initial Application of PBE IFRS 17 and PBE IPSAS 41—Comparative Information (Notice No. 198)

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