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...
Policy submissions
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Submission on proposed amendments to XRB A1
CA ANZ submission to XRB on Exposure Draft: 2025 Amendments to XRB A1 Application of the Accounting Standards Framework...
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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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Submission on amendments to XRB A2
CA ANZ submission on XRB A2 Meaning of Specified Statutory Size Thresholds resulting from legislative changes...
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Joint submission on RDR Concessions – NZ IFRS 18
Disclosure concessions for Tier 2 for-profit entities in NZ IFRS 18...
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Joint submission on proposed changes to the IFRS Foundation Due Process Handbook
CA ANZ and CPA Australia respond to proposed amendments to the IFRS Foundation Due Process Handbook...
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Submission on Inquiry into banking competition
CA ANZ’s feedback on the Inquiry...
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Joint submission on recognition of climate-related intangible assets
CA ANZ and CPA Australia respond to IFRIC Tentative Agenda Decision: Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38)...
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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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Joint submission on Financial Instruments with Characteristics of Equity
CA ANZ / CPA Australia joint submission to the IASB on Exposure Draft Financial Instruments with Characteristics of Equity...
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Submission on NZ Charities Amendment Bill
CA ANZ and CPA Australia joint submission to the Social Services and Community Committee on the Charities Amendment Bill...
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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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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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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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Submission on Simple Format Reporting Standards in New Zealand
Our submission supports the PIR as it is an important exercise in establishing whether the Tier 3/4 standards remain fit for purpose...