• [ Changelog item ]
    Unpacking the Standard
    24 January 2025
    • Updated to reflect changes to the Standard.
  • [ Changelog item ]
    Achievement Standard
    24 January 2025
    • Changed the AS title to: Demonstrate understanding of how entities with interdependent financial relationships are affected by an event. 
    • Inserted entities with into the achievement criteria for each level of achievement.  
    • Explanatory Note 1: 
      • For Achieved, replaced that are affected by the event with between entities.  
      • Swapped the bullet points as the IFRs need to be described first. 
      • For Merit, added on entities to the end of the 1st bullet point. 
      • For Excellence, changed the requirements so as to be consistent with the new Achievement Standard title. 
    • Explanatory Note 2: 
      • Added real flows, to make the definition of IFRs more accurate, and removed the examples that may affect the flows. 
  • [ Changelog item ]
    Unpacking the Standard
    14 May 2024
    • Link to outdated exemplars and sample assessments removed.
  • [ Changelog item ]
    Unpacking the Standard
    22 February 2024
    • Link to external assessment resources on NZQA’s website added.
  • [ Changelog item ]
    Assessment Specifications
    22 December 2023
    • Link to External Assessment Specifications on NZQA website added.
  • [ Changelog item ]
    Achievement Standard
    21 December 2023
    • Status updated to reflect registration of Achievement Standard.
  • [ Changelog item ]
    Unpacking the Standard
    13 October 2023
    • Link to NZQA’s pilot exemplars and sample assessment items webpage added.
  • [ Changelog item ]
    Unpacking the Standard
    06 October 2023
    • Updated for clarity and alignment.
  • [ Changelog item ]
    Achievement Standard
    21 April 2023
    • Wording in Explanatory Note 1, Explanatory Note 2, and Explanatory Note 3 revised for clarity.
    • Unpacking rewritten using expanded format.
  • [ Changelog item ]
    Assessment Specifications
    16 September 2022
    • Specifications for 92030 updated for 2022 assessment:
      • Medium updated and wording revised to “case study scenario”.