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173 results Sort by:

Mandatory Date

Standard Type

Document Type

NZ IFRS 10

Consolidated Financial Statements

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 47

First-time Adoption of PBE Standards

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
PBE IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 13

Leases

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 16

Investment Property

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 17

Property, Plant and Equipment

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 19

Provisions, Contingent Liabilities and Contingent Assets

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 2

Cash Flow Statements

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 26

Impairment of Cash-Generating Assets

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 28

Financial Instruments: Presentation

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 30

Financial Instruments: Disclosures

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 31

Intangible Assets

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 32

Service Concession Arrangements: Grantor

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 36

Investments in Associates and Joint Ventures

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 39

Employee Benefits

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 40

PBE Combinations

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 41

Financial Instruments

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 9

Revenue from Exchange Transactions

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PES 1

International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand)

Mandatory Date:

Dec 2024

Standard Type:
Assurance

Document Type:
Standards
PBE IFRS 4

Insurance Contracts

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PES 3

Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
NZ CS 2

Adoption of Aotearoa New Zealand Climate Standards

Mandatory Date:

Jan 2025

Standard Type:
Climate

Document Type:
Standards
ISAE (NZ) 3420

Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

Mandatory Date:

Dec 2022

Standard Type:
Assurance

Document Type:
Standards
NZ SAE 1

Assurance Engagements over Greenhouse Gas Emissions Disclosures

Mandatory Date:

Jan 2025

Standard Type:
Assurance

Document Type:
Standards

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