143 notices found under "External Reporting Board"

Date Title Type Act
Publication Date
18 Jan 2024

Issued Accounting Standard: Lack of Exchangeability RDR (Notice No. 228)

2024-sl164 Preview

Secondary Legislation

Legislation Act

Publication Date
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 Preview

General Section

Financial Reporting Act

Publication Date
13 Jul 2023

Issued Accounting Standard: International Tax Reform – Pillar Two Model Rules (Amendments to NZ IAS 12) (Notice No. 222)

2023-sl3139 Preview

Secondary Legislation

Legislation Act

Publication Date
17 Sep 2020

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

2020-au4286 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
7 Nov 2019

Issued Accounting Standard: Interest Rate Benchmark Reform (Notice No. 158)

2019-au5064 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
22 Jun 2023

Issued Accounting Standard: Insurance Contracts in the Public Sector (Notice No. 218)

2023-sl2569 Preview

Secondary Legislation

Legislation Act

Publication Date
23 Jun 2022

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

2022-sl2494 Preview

Secondary Legislation

Legislation Act

Publication Date
13 Jan 2022

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

2022-sl57 Preview

Secondary Legislation

Legislation 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
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: Going Concern Disclosures (Amendments to PBE IPSAS 1) (Notice No. 178)

2020-au3748 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
20 Aug 2020

Issued Accounting Standard: Extension of the Temporary Exemption from Applying NZ IFRS 9 (Notice No. 179)

2020-au3749 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
28 Mar 2019

Issued Accounting Standard: Effective Date of PBE IFRS 9 (Notice No. 152)

2019-au1379 Preview

Authorities/Other Agencies of State

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

Publication Date
5 Nov 2015

Issued Accounting Standard: Effective Date of NZ IFRS 15 (Notice No. 101)

2015-gs6507 Preview

General Section

Financial Reporting Act

Publication Date
14 Jan 2016

Issued Accounting Standard: Donated Goods (Amendments to PBE IPSAS 23) (Notice No.107)

2016-gs199 Preview

General Section

Financial Reporting Act

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