143 notices found under "External Reporting Board"

Date Title Type Act
Publication Date
10 Nov 2022

Issued Accounting Standard: Lease Liability in a Sale and Leaseback (Notice No. 204)

2022-sl4755 Preview

Secondary Legislation

Legislation 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
25 May 2023

Issued Accounting Standard: Non-current Liabilities with Covenants (Notice No. 216)

2023-sl2145 Preview

Secondary Legislation

Legislation 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
20 Feb 2020

Issued Accounting Standard: PBE Interest Rate Benchmark Reform (Notice No. 159)

2020-au745 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
12 Nov 2020

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

2020-au5117 Preview

Authorities/Other Agencies of State

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
9 Nov 2017

Issued Accounting Standard: Prepayment Features with Negative Compensation (Amendments to NZ IFRS 9) (Notice No. 136)

2017-gs5887 Preview

General Section

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
25 Aug 2022

Issued Accounting Standard: Public Sector Specific Financial Instruments (Non-Authoritative Amendments to PBE IPSAS 41) (Notice No. 203)

2022-sl3547 Preview

Secondary Legislation

Legislation Act

Publication Date
17 Nov 2016

Issued Accounting Standard: RDR Expected Credit Losses (Amendments to NZ IFRS 7) (Notice No. 118)

2016-gs6432 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
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
18 May 2023

Issued Accounting Standard: Reporting Requirements for Tier 3 Not-for-Profit Entities (Notice No. 211)

2023-sl2042 Preview

Secondary Legislation

Legislation Act

Publication Date
18 May 2023

Issued Accounting Standard: Reporting Requirements for Tier 3 Public Sector Entities (Notice No. 210)

2023-sl2041 Preview

Secondary Legislation

Legislation Act

Publication Date
18 May 2023

Issued Accounting Standard: Reporting Requirements for Tier 4 Not-for-Profit Entities (Notice No. 213)

2023-sl2044 Preview

Secondary Legislation

Legislation Act

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