Date posted: 15/03/2024

Have your say on Reporting and Audit & Assurance consultations

Help shape key policy, standards and regulatory developments. The following consultations are currently open for comment.

IASB Exposure Draft: Business Combinations - Disclosures, Goodwill and Impairment

Proposes amendments to IFRS 3 Business Combinations that would require companies to report the objectives and related performance targets of their most important acquisitions, including whether these are met in subsequent years. There are also related amendments to IAS 36 Impairment of Assets to make targeted improvements to the impairment test.

Consultation closes 15 July 2024.

View consultation

XRB Exposure Draft: NZ SRE 1 Review of Service Performance Information

Proposes a new standard for reviewing service performance information that works in conjunction with the review standard for historical financial statements (ISRE (NZ) 2400). It uses consistent language and concepts to the financial reporting and auditing standards for service performance information.

Consultation closes 17 July 2024.

View consultation

IFR4NPO INPAG Exposure Draft 3

This is the third and final ED of the International Non-Profit Acounting Guidance. It addresses issues such as fund accounting, classification of expenses (including support costs and fundraising costs) and donor reporting formats (referred to ‘supplementary statements’). 

Consultation closes 16 September 2024.

View consultation