Policy submissions

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  1. Submission on revenue and transfer expenses for NZ PBEs

    CA ANZ submission to XRB on ED PBE IPSAS 47 Revenue and ED PBE IPSAS 48 Transfer Expenses for Tiers 1 and 2 Public Benefit Entities...

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  2. Submission on Amendments to For-profit Domestic Accounting Standards

    Proposed amendments to FRS-42, FRS-43 and FRS-44 due to NZ IFRS 18...

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  3. Joint submission on RDR Concessions – NZ IFRS 18

    Disclosure concessions for Tier 2 for-profit entities in NZ IFRS 18...

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  4. Submission on Business Combinations Disclosures Goodwill and Impairment

    CA ANZ / CPA Australia joint submission to the IASB on Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment...

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  5. Joint submission on developing an international reduced disclosure regime

    Joint Submission on IASB ED 2021-7 CPA Australia and CA ANZ have welcomed the IASB’s proposals to permit the use of reduced disclosures by subsidiaries without public accountability that choose to or...

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  6. Submission on the XRB’s Governance and Risk Management Consultation Document

    The External Reporting Board called for submissions on the first phase of its climate reporting standards consultation...

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  7. Submission on proposed revisions to the definitions of Listed Entity and Public Interest Entity

    Overall, CA ANZ supports the IESBA’s proposals to revise the definition of Listed Entity and Public Interest Entity to promote global consistency...

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  8. Joint submission to IASB IFRS for SME's alignment

    CA ANZ/ CPAA submission supports IASB’s work to update IFRS for SME’s standard to support global SME sector reporting needs...

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  9. Submission on Going concern additional disclosure requirements in NZ FRS 44 and PBE IPSAS 1

    CA ANZ submission supports aligning the disclosure requirements in the accounting standards with those in the auditing standards on going concern for for-profit and public benefit entities...

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  10. Submission on Targeted Review of the New Zealand Accounting Standards Framework

    Is it functioning as anticipated and achieving its original objectives?...

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