Webinar – Proposed amendments to Reduced Disclosure Regime (RDR) for Tier 2 for-profit entities

This webinar is aimed at users and preparers of the financial statements of Tier 2 for-profit entities.

Tuesday, 2 May 2017  

3:30PM – 4:30PM

We want to raise awareness of and seek feedback on the proposals to:

  • amend the approach to determining disclosure requirements for Tier 2 for-profit entities, including Tier 2 for-profit public sector entities (the RDR decision-making framework and operational guidance); and
  • amend the current disclosure requirements for Tier 2 entities as a consequence of applying the RDR decision-making framework to the disclosure requirements in NZ IFRS.

When finalised, the proposals would be effective for annual periods beginning on or after 1 January 2019, with early application permitted from 1 January 2018. 

However, the amended disclosures in NZ IAS 40 Investment Property may be applied early, only if an entity also adopts NZ IFRS 16 Leases.

The webinar will cover:

  • the proposed RDR decision-making framework and operational guidance;
  • the Key Disclosure Areas applied to determine the disclosures for Tier 2 entities;
  • the different approaches taken by the Australian Accounting Standards Board and the New Zealand Accounting Standards Board regarding (i) disclosures about accounting policies, (ii) guidance, and (iii) cross-referencing in standards;
  • how the disclosure requirements for Tier 2 entities are identified; and
  • question and answer session.

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