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173 results Sort by:

Mandatory Date

Standard Type

Document Type

NZ IFRS 12

Disclosure of Interests in Other Entities

Mandatory Date:

Jan 2017

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 6

Exploration for and Evaluation of Mineral Resources

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Standards
NZ IFRIC 23

Uncertainty over Income Tax Treatments

Mandatory Date:

Jan 2019

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 21

Levies

Mandatory Date:

Jan 2014

Standard Type:
Accounting

Document Type:
Interpretations
PES 1

International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand)

Mandatory Date:

Dec 2025

Standard Type:
Assurance

Document Type:
Standards
NZ IFRS 17

Insurance Contracts

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 15

Revenue from Contracts with Customers

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 16

Leases

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 40

Investment Property

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 8

Operating Segments

Mandatory Date:

Jul 2014

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 41

Agriculture

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 2

Inventories

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 21

The Effects of Changes in Foreign Exchange Rates

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 24

Related Party Disclosures

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
FRS-43

Summary Financial Statements

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 10

Events after the Reporting Period

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 12

Income Taxes

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
FRS-42

Prospective Financial Statements

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 1

Presentation of Financial Statements

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 19

Employee Benefits

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
FRS-44

New Zealand Additional Disclosures

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 26

Accounting and Reporting by Retirement Benefit Plans

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards

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