General
no longer available
Join us for a by invitation only event with the IASB, XRB and the IoD.
Financial reporting expectations are evolving, and boards play a critical role in overseeing how organisations respond to change internationally and in New Zealand. This director‑focused session will explore what lies ahead for financial reporting, how international developments in IFRS Accounting Standards connect to the New Zealand environment, and what this means for effective board and audit committee oversight.
The session will open with an overview of the domestic context, including upcoming developments in New Zealand’s reporting landscape, how international standards are applied locally (tier 1 and 2 for-profit entities), implications of international alignment, and what this means in practice for entities applying NZ IFRS, and what boards should be aware of as the External Reporting Board (XRB) undertakes its upcoming Accounting Standards Framework review.
Dr Andreas Barckow, Chair of the International Accounting Standards Board (IASB), will then outline the IASB’s current agenda and the most significant projects underway internationally. Drawing on global developments, he will highlight where changes may affect recognition, measurement, presentation and disclosure in financial statements, and the benefits for investors as a result.
Building on these perspectives, the Institute of Directors (IoD) will reflect on the governance implications for boards, translating technical developments into boardroom considerations. These include governance oversight of key judgements and estimates, implementation readiness, engagement with auditors, and maintaining confidence in financial reporting.
The session will conclude with an interactive Q&A, providing directors with the opportunity to engage directly with the IASB Chair and local leaders on the issues most relevant to their organisations.
This event is co-hosted by the IoD and XRB.
Chair, International Accounting Standards Board
Dr Andreas Barckow is an experienced and highly regarded leader in the field of international accounting. From 2015 to 2021, he served as President of the Accounting Standards Committee of Germany (Deutsches Rechnungslegungs Standards Committee e.V.).
He has been an active participant in numerous advisory bodies to the IFRS Foundation and the IASB, including membership of the IASB’s Accounting Standards Advisory Forum and the IFRS Advisory Council. Moreover, he is an acknowledged expert in IFRS Standards, having previously served as the lead technical partner for financial reporting matters in the German member firm of Deloitte.
Dr Barckow holds a Diploma and Doctorate degree in Business Administration from the University of Paderborn and is an Honorary Professor at WHU Otto Beisheim School of Management.
He started his term as Chair of the International Accounting Standards Board in July 2021.
Chief Executive, External Reporting Board
Wendy is an experienced executive with deep expertise in governance, risk management, and assurance.
Prior to being appointed Chief Executive from January 2025, Wendy was an independent consultant and director, and a member of the New Zealand Auditing and Assurance Standards Board. She is a former partner at EY, Deputy Chief Executive with the Ministry of Social Development and Assistant Auditor-General.
Wendy is a Fellow of Chartered Accountants Australia and New Zealand, and a member of the Institute of Directors.
MInstD
General Manager - Governance Leadership Centre, Institute of Directors
Herman Visagie is an experienced executive level General Counsel, Company Secretary, and seasoned governor. He is passionate about the power of good governance and effective relationships between boards and management teams to help organisations achieve their desired outcomes more effectively.
Herman is currently Chief Executive Officer of Telecommunications Dispute Resolution Limited and has previously held executive roles at the Real Estate Authority and TSB. He holds board roles in the not- for-profit and regulatory sectors and has led a number of consultant engagements around governance improvement, including reviews of governance documentation, operations, and board reporting. He also provides training and education to senior leaders around effective board engagement.
Should you have any dietary, mobility, cultural or other requirements, you can let us know on the registration form.
By registering for this event you are confirming that you agree to adhere to our event terms and conditions.
Regrettably, registration fees cannot be refunded when cancellations are received within two working days prior to any branch event. See our standard terms and conditions for more information.
George Gabriel
Auckland Branch Executive
+64 221 302 594
george.gabriel@iod.org.nz
The Auckland branch acknowledges the generous support of
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