XRB Standards Navigator » Standards Navigator

First time user? For guidance click here.

Noticed an issue? Let us know here

115 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IPSAS 38

Disclosure of Interests in Other Entities

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ SIC-10

Government Assistance – No Specific Relation to Operating Activities

Mandatory Date:

Dec 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-7

Introduction of the Euro

Mandatory Date:

Dec 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-32

Intangible Assets—Website Costs

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 20

Stripping Costs in the Production Phase of a Surface Mine

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 21

Levies

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 22

Foreign Currency Transactions and Advance Consideration

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 23

Uncertainty over Income Tax Treatments

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-25

Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-29

Service Concession Arrangements: Disclosures

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
Tier 4 (NFP) Standard

Reporting Requirements for Tier 4 Not-for-Profit Entities

Mandatory Date:

Apr 2024

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 16

Investment Property

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
Tier 3 (NFP) Standard

Reporting Requirements for Tier 3 Not-for-Profit Entities

Mandatory Date:

Apr 2024

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 48

Service Performance Reporting

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 40

PBE Combinations

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 39

Employee Benefits

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
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

1
2
3
4
5
Next
Last