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115 results Sort by:

Mandatory Date

Standard Type

Document Type

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
NZ IFRIC 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 2

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 5

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 6

Liabilities arising from Participation in a Specific Market—Waste Electrical and Electronic Equipment

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 7

Applying the Restatement Approach under NZ IAS 29 Financial Reporting in Hyperinflationary Economies

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 10

Interim Financial Reporting and Impairment

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Interpretations
FRS-42

Prospective Financial Statements

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 41 - Guidance

Financial Instruments - Non-Authoritative Guidance

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Explanatory Guides
NZ IFRS 18

Presentation and Disclosure in Financial Statements

Mandatory Date:

Jan 2027

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 9

Financial Instruments

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 1

Presentation of Financial Reports

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 7

Statement of Cash Flows

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 1

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

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
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

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