Submissions and comment letters

Submissions to Government 

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

Submissions to the External Reporting Board (XRB)

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

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)
• Discussion documents: Financial reporting in New Zealand (29 January 2010) 

Submissions to the Financial Markets Authority (FMA)

• Licensing of auditors and the registration of audit firms (16 December 2011)
• Submissions on effective disclosure (9 March 2012)
• Licensing of auditors and the registration of audit firms (5 March 2012) 

Submissions to the Law Commission

• Reforming the Incorporated Societies Act 1908 (28 October 2011) 

Submissions to NZCIA 

• Proposed approved auditor status (28 September 2012) 

Submissions to international accounting standard-setters

2014

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

2013

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

2012

• Post implementation review: IFRS 8 operating segments (1 November 2012)
• Draft IFRIC interpretation DI/2012/2: put options written on non-controlling interests (7 September 2012)
• Exposure Draft: ED/2012/1 – annual improvements to IFRSs 2010-2012 cylce (21 August 2012)
• Draft IFRIC interpretation DI/2012/1: levies charged by public authorities on entities that operate in a specific market (21 August 2012)
• Exposure Draft: transition guidance – proposed amendments to IFRS 10 (21 March 2012)
• 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)