XRB Standards Navigator » Standards Navigator

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Mandatory Date

Standard Type

Document Type

PBE IPSAS 41 - Guidance
Financial Instruments - Non-Authoritative Guidance
Mandatory Date:
Jan 2023
Standard Type:
Accounting
Document Type:
Explanatory Guides
Tier 4 (PS) Standard
Reporting Requirements for Tier 4 Public Sector Entities
Mandatory Date:
Apr 2024
Standard Type:
Accounting
Document Type:
Standards
Tier 4 (NFP) Standard
Reporting Requirements for Tier 4 Not-for-Profit Entities
Mandatory Date:
Apr 2024
Standard Type:
Accounting
Document Type:
Standards
Tier 3 (PS) Standard
Reporting Requirements for Tier 3 Public Sector Entities
Mandatory Date:
Apr 2024
Standard Type:
Accounting
Document Type:
Standards
PBE IPSAS 4
The Effects of Changes in Foreign Exchange Rates
Mandatory Date:
Jan 2022
Standard Type:
Accounting
Document Type:
Standards
PBE IPSAS 39
Employee Benefits
Mandatory Date:
Jan 2021
Standard Type:
Accounting
Document Type:
Standards
PBE IPSAS 20
Related Party Disclosures
Mandatory Date:
Jan 2021
Standard Type:
Accounting
Document Type:
Standards
PBE IPSAS 26
Impairment of Cash-Generating Assets
Mandatory Date:
Jan 2023
Standard Type:
Accounting
Document Type:
Standards
NZ IAS 39
Financial Instruments: Recognition and Measurement
Mandatory Date:
Jan 2021
Standard Type:
Accounting
Document Type:
Standards
NZ IAS 37
Provisions, Contingent Liabilities and Contingent Assets
Mandatory Date:
Jan 2023
Standard Type:
Accounting
Document Type:
Standards
NZ IAS 34
Interim Financial Reporting
Mandatory Date:
Jan 2023
Standard Type:
Accounting
Document Type:
Standards
PBE IPSAS 5
Borrowing Costs
Mandatory Date:
Jan 2023
Standard Type:
Accounting
Document Type:
Standards
NZ IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
Mandatory Date:
Jan 2018
Standard Type:
Accounting
Document Type:
Standards
NZ IAS 27
Separate Financial Statements
Mandatory Date:
Jan 2016
Standard Type:
Accounting
Document Type:
Standards
NZ IAS 40
Investment Property
Mandatory Date:
Jan 2023
Standard Type:
Accounting
Document Type:
Standards
NZ IFRS 11
Joint Arrangements
Mandatory Date:
Jan 2019
Standard Type:
Accounting
Document Type:
Standards
NZ IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
Mandatory Date:
Jan 2023
Standard Type:
Accounting
Document Type:
Standards
NZ IFRS 2
Share-based Payment
Mandatory Date:
Jan 2020
Standard Type:
Accounting
Document Type:
Standards
PBE IPSAS 31
Intangible Assets
Mandatory Date:
Jan 2022
Standard Type:
Accounting
Document Type:
Standards
PBE FRS 42
Prospective Financial Statements
Mandatory Date:
Jan 2021
Standard Type:
Accounting
Document Type:
Standards
NZ IAS 12
Income Taxes
Mandatory Date:
Jan 2023
Standard Type:
Accounting
Document Type:
Standards
PBE IPSAS 37
Joint Arrangements
Mandatory Date:
Jan 2022
Standard Type:
Accounting
Document Type:
Standards
PBE IPSAS 9
Revenue from Exchange Transactions
Mandatory Date:
Jan 2022
Standard Type:
Accounting
Document Type:
Standards
PBE IPSAS 22 (PS)
Disclosure of Information about the General Government Sector
Mandatory Date:
Jan 2023
Standard Type:
Accounting
Document Type:
Standards