143 notices found under "External Reporting Board"

Date Title Type Act
Publication Date
16 Feb 2017

Issued Accounting Standard: NZ IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration (Notice No. 125)

2017-gs692 Preview

General Section

Financial Reporting 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
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
11 Feb 2016

Issued Accounting Standard: NZ IFRS 16 Leases (Notice No. 109)

2016-gs749 Preview

General Section

Financial Reporting Act

Publication Date
12 Feb 2015

Issued Accounting Standard: Disclosure Initiative (Amendments to NZ IAS 1) (Notice No. 91)

2015-gs780 Preview

General Section

Financial Reporting Act

Publication Date
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 Preview

General Section

Financial Reporting Act

Publication Date
9 Mar 2017

Issued Assurance Standard: Standard on Assurance Engagements 3100 (Revised) Compliance Engagements (Notice No. 127)

2017-gs1083 Preview

General Section

Financial Reporting Act

Publication Date
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 Preview

General Section

Financial Reporting Act

Publication Date
29 Mar 2018

Issued Accounting Standard: Plan Amendment, Curtailment or Settlement (Amendments to NZ IAS 19) (Notice No. 140)

2018-gs1434 Preview

General Section

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
7 Apr 2016

Issued Accounting Standard: Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to NZ IAS 12) (Notice No. 110)

2016-gs1904 Preview

General Section

Financial Reporting Act

Publication Date
9 May 2019

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

2019-gs2121 Preview

General Section

Financial Reporting Act

Publication Date
10 May 2018

Issued Accounting Standard: Amendments to the Scope of FRS-42 (Notice No. 141)

2018-gs2172 Preview

General Section

Financial Reporting Act

Publication Date
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 Preview

General Section

Financial Reporting Act

Publication Date
11 May 2017

Issued Accounting Standard: Approved Budget (Amendments to PBE IPSAS 1) (Notice No. 129)

2017-gs2200 Preview

General Section

Financial Reporting Act

Publication Date
18 May 2017

Issued Accounting Standard: PBE IPSAS 39 Employee Benefits (Notice No. 130)

2017-gs2390 Preview

General Section

Financial Reporting Act

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