XRB Standards Navigator » Standards Navigator

First time user? For guidance click here.

Noticed an issue? Let us know here

173 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IFRS 17

Insurance Contracts

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 41

Financial Instruments

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 47

First-time Adoption of PBE Standards

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 45

Service Concession Arrangements: Operator

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 43

Sumary Financial Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 42

Prospective Financial Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 35

Consolidated Financial Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IFRS 4

Insurance Contracts

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IAS 34

Interim Financial Reporting

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IAS 12

Income Taxes

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
Tier 4 (PS) Standard

Reporting Requirements for Tier 4 Public Sector Entities

Mandatory Date:

Apr 2024

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 34

Separate Financial Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 12

Inventories

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 11

Construction Contracts

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 10

Financial Reporting in Hyperinflationary Economies

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 5

Borrowing Costs

Mandatory Date:

Jan 2022

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 3

Accounting Policies, Changes in Accounting Estimates and Errors

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 2

Cash Flow Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 1

Presentation of Financial Reports

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
XRB A2

Meaning of Specified Statutory Size Thresholds

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
XRB A1

Application of the Accounting Standards Framework

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards

First
Previous
1
2
3
4
5
6
7
8
Next
Last