Submissions to Government 

• Submission about implementation of changes to Government Procurement Rules (December 2020) [ 203 kb ]
• Report No 2 by the Insolvency Working Group (July 2017) [ 376 kb ]
• Report No 1 by the Insolvency Working Group (7 October 2016) [ 293 kb ]
• Commerce Committee: Financial Reporting Bill 2012 (8 February 2012) [ 319 kb ]
• Auditor Regulation and External Reporting Bill (10 November 2012) [ 345 kb ]
• Auditing Larger Registered Charities (20 July 2012) [ 196 kb ]
• Submission on proposed Environmental Reporting Bill (18 October 2011) [ 403 kb ]

Submissions to the External Reporting Board (XRB)

• Framework: PBE standards mixed groups (10 January 2013) [ 200 kb ]
• PBE Standards for Public Sector PBEs (14 December 2012) [ 566 kb ]
• International Standard on Assurance Engagements (New Zealand) 3410, Assurance on a Greenhouse Gas Statement (4 October 2012) [ 685 kb ]
• Professional and Ethical Standard 1 (revised) and the withdrawal of Professional and Ethical Standard 2 [ 710 kb ]
• Public benefit entities (3 August 2012) [ 76 kb ]
• A1 for profit entities update (3 August 2012) [ 95 kb ]
• Tier 1 and tier 2 for profit entities (3 August 2012) [ 77 kb ]
• Tier 3 for profit entities (3 August 2012) [ 80 kb ]
• Proposed accounting standards framework (16 December 2011) [ 369 kb ]
• Integrated reporting in New Zealand (31 October 2011) [ 460 kb ]

Submissions to the Accounting Standards Review Board (ASRB)

• Ministry of Economic Development’s discussion document The Statutory Framework for Financial Reporting and the Accounting Standards Review Board’s, Discussion Document Proposed Application of Accounting and Assurance Standards under the Proposed New Statutory Framework for Financial Reporting (29 January 2010) [ 50 kb ]
• Discussion documents: Financial reporting in New Zealand (29 January 2010)  [ 1614 kb ]

Submissions to the Financial Markets Authority (FMA)

• Licensing of auditors and the registration of audit firms (16 December 2011) [ 222 kb ]
• Submissions on effective disclosure (9 March 2012) [ 212 kb ]
• Licensing of auditors and the registration of audit firms (5 March 2012)  [ 173 kb ]

Submissions to the Law Commission

• Reforming the Incorporated Societies Act 1908 (28 October 2011)  [ 581 kb ]

Submissions to NZCIA 

• Proposed approved auditor status (28 September 2012)  [ 1868 kb ]

Submissions to international accounting standard-setters

2014

• Discussion Paper – A review of the conceptual framework for financial reporting (13 January 2014) [ 398 kb ]
• Exposure Draft - Equity Method in Separate Financial Statements - Proposed amendments to IAS 27 (28 January 2014) [ 158 kb ]
• Exposure Draft - Annual Improvements to IFRSs 2012-2014 Cycle (24 February 2014) [ 158 kb ]
• Exposure Draft - Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities (3 March 2014) [ 256 kb ]
• Request for information - Post-implementation Review IFRS 3 Business Combinations (27 May 2014) [ 351 kb ]
• Disclosure Initiative – Proposed amendments to IAS 1 (2 July 2014) [ 167 kb ]
• Exposure Draft - Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) (8 September 2014) [ 104 kb ]
• Tentative agenda decision - IAS 16 Property, Plant and Equipment: accounting for proceeds and costs of testing on PPE (18 September 2014) [ 69 kb ]
• Exposure Draft - Recognition of Deferred Tax Assets for Unrealised Losses- Proposed amendments to IAS 12 (17 November 2014) [ 275 kb ]

2013

• Exposure Draft – Annual improvements to IFRSs 2011-2013 cycle (8 February 2013) [ 256 kb ]
• Exposure Draft –Equity method: share of other net asset changes – proposed amendments to IAS 28 (8 March 2013) [ 158 kb ]
• Exposure Draft - Recoverable Amount Disclosures for Non-Financial Assets - Proposed Amendments to IAS 36 (8 March 2013) [ 157 kb ]
• Exposure Draft - Clarification of Acceptable Methods of Depreciation and Amortisation - Proposed amendments to IAS 16 and IAS 38 (8 March 2013) [ 157 kb ]
• Exposure Draft - Classification and Measurement: Limited Amendments to IFRS 9 - Proposed amendments to IFRS 9 (2010) (21 March 2013) [ 225 kb ]
• Exposure Draft - Novation of Derivatives and Continuation of Hedge Accounting - Proposed Amendments to IAS 39 and IFRS 9 (21 March 2013) [ 197 kb ]
• Exposure Draft - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture - Proposed amendments to IFRS 10 and IAS 28 (16 April 2013) [ 159 kb ]
• Exposure Draft - Acquisition of an Interest in a Joint Operation – Proposed amendment to IFRS 11 (16 April 2013) [ 160 kb ]
• Exposure Draft - Financial Instruments: Expected Credit Losses (5 July 2013) [ 278 kb ]
• Exposure Draft - Defined Benefit Plans: Employee Contributions - Proposed amendments to IAS 19 (25 July 2013) [ 254 kb ]
• Exposure Draft - Regulatory Deferral Accounts (30 August 2013) [ 461 kb ]
• Exposure Draft - Leases (ED/2013/6), Proposed Accounting Standards Update (Revised) Leases (Topic 842) (10 September 2013) [ 331 kb ]
• Exposure Draft - Agriculture: Bearer Plants - Proposed amendments to IAS 16 and IAS 41 (16 October 2013) [ 306 kb ]
• Exposure Draft – Insurance contracts (24 October 2013) [ 352 kb ]

2012

• Post implementation review: IFRS 8 operating segments (1 November 2012) [ 204 kb ]
• Draft IFRIC interpretation DI/2012/2: put options written on non-controlling interests (7 September 2012) [ 197 kb ]
• Exposure Draft: ED/2012/1 – annual improvements to IFRSs 2010-2012 cylce (21 August 2012) [ 247 kb ]
• Draft IFRIC interpretation DI/2012/1: levies charged by public authorities on entities that operate in a specific market (21 August 2012) [ 203 kb ]
• Exposure Draft: transition guidance – proposed amendments to IFRS 10 (21 March 2012) [ 158 kb ]
• Exposure Draft: Revenue from Contracts with Customers (ED/2011/6), Revised Exposure Draft of a proposed Accounting Standards Update of Topic 605 (9 March 2012)