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173 results Sort by:

Mandatory Date

Standard Type

Document Type

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
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
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
PBE IPSAS 17

Property, Plant and Equipment

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 14

Events after the Reporting Date

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 13

Leases

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 7

Statement of Cash Flows

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 2

Inventories

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 1

Presentation of Financial Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 18

Presentation and Disclosure in Financial Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 39

Financial Instruments: Recognition and Measurement

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 17

Insurance Contracts

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 30

Financial Instruments: Disclosures

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards

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