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2018 Omnibus Amendments to PBE Standards

Tier 1 and Tier 2

The New Zealand Accounting Standards Board (NZASB) has published for public comment NZASB ED 2018-3 2018 Omnibus Amendments to PBE Standards (ED 2018-3).

The proposals within ED 2018-3 comprise:

  • amendments arising from IPSASB ED 65 Improvements to IPSAS, 2018 ;
  • IASB amendments; and
  • other New Zealand amendments.

Commenting on the Proposals

The New Zealand Accounting Standards Board (NZASB) encourages you to read the exposure draft and comment on the proposals.

If you are aware of New Zealand-specific matters you want the NZASB to consider, send your comments—both formal or informal—by 7 November 2018 to the NZASB.

We also encourage you to comment directly to the IASB, by 7 January 2019, with a copy to the NZASB. You can email your comments to the IASB to commentletters@ifrs.org or electronically using the ‘Comment on a proposal’ page on the IASB®website. To submit a comment letter via the IASB website, you also need to register as an eIFRS Basic subscriber.]


Upload your submission here

Please complete the form below. You can either upload an MS Word or PDF document or write your comments below in the space provided. Note: You can upload up to TWO documents.

Please note:

  • You can upload only one file. We would appreciate receiving a copy of your comments in electronic form (preferably Microsoft Word format). This helps us to more efficiently collate and analyse comments. Please also specify the exposure draft number and title in your electronic file.
  • Tell us on whose behalf you are making the comments (for example on behalf of a group or an entity).
  • We intend publishing all comments on the XRB website, unless they may be defamatory. If you have any objection to this, we will not publish them. However, they will remain subject to the Official Information Act 1982 and, therefore, may be released in part or in full. The Privacy Act 1993 also applies.
  • If you have an objection to the release of any information contained in your comments, we would appreciate you identifying the parts of your comments to be withheld, and the grounds under the Official Information Act 1982 for doing so (for example, that it would be likely to unfairly prejudice the commercial position of the person providing the information).