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173 results Sort by:

Mandatory Date

Standard Type

Document Type

NZ IFRS 6

Exploration for and Evaluation of Mineral Resources

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 45

Service Concession Arrangements: Operator

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 24

Related Party Disclosures

Mandatory Date:

Jan 2016

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 7

Financial Instruments: Disclosures

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 33

Earnings per Share

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 12

Disclosure of Interests in Other Entities

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 17

Insurance Contracts

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 32

Financial Instruments: Presentation

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 14

Regulatory Deferral Accounts

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 19

Employee Benefits

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 2

Cash Flow Statements

Mandatory Date:

Jan 2021

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 27

Agriculture

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 3

Business Combinations

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 21

The Effects of Changes in Foreign Exchange Rates

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Standards
XRB A2

Meaning of Specified Statutory Size Thresholds

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 9

Financial Instruments

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
XRB A1

Application of the Accounting Standards Framework

Mandatory Date:

Mar 2024

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 1

First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 32

Service Concession Arrangements: Grantor

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 11

Construction Contracts

Mandatory Date:

Jan 2021

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 35

Consolidated Financial Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 16

Leases

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
ISA (NZ) 250 (Revised)

Consideration of Laws and Regulations in an Audit of Financial Statements

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 230

Audit Documentation

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards

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