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115 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IPSAS 12

Inventories

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 20

Related Party Disclosures

Mandatory Date:

Jan 2021

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 22 (PS)

Disclosure of Information about the General Government Sector

Mandatory Date:

Jan 2023

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 30

Financial Instruments: Disclosures

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 31

Intangible Assets

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 32

Service Concession Arrangements: Grantor

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 34

Separate Financial Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 35

Consolidated Financial Statements

Mandatory Date:

Jan 2022

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
NZ IFRIC 5

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

Mandatory Date:

Nov 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 10

Interim Financial Reporting and Impairment

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 14

The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

Mandatory Date:

Jan 2013

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 19

Extinguishing Financial Liabilities with Equity Instruments

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 2014

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-7

Introduction of the Euro

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-29

Service Concession Arrangements: Disclosures

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-32

Intangible Assets—Website Costs

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations

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