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115 results Sort by:

Mandatory Date

Standard Type

Document Type

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 IPSAS 32

Service Concession Arrangements: Grantor

Mandatory Date:

Jan 2026

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
PBE IPSAS 26

Impairment of Cash-Generating Assets

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 23

Revenue from Non-Exchange Transactions

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 21

Impairment of Non-Cash-Generating Assets

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 20

Related Party Disclosures

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 19

Provisions, Contingent Liabilities and Contingent Assets

Mandatory Date:

Jan 2026

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
PBE IPSAS 22 (PS)

Disclosure of Information about the General Government Sector

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
FRS-44

New Zealand Additional Disclosures

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
FRS-43

Summary Financial Statements

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
FRS-42

Prospective Financial Statements

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 41

Agriculture

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 40

Investment Property

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards

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