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173 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IPSAS 13

Leases

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
XRB A2

Meaning of Specified Statutory Size Thresholds

Mandatory Date:

Sep 2025

Standard Type:
Accounting

Document Type:
Standards
ISA (NZ) for LCE

International Standard on Auditing (New Zealand) for Audits of Financial Statements of Less Complex Entities

Mandatory Date:

Dec 2025

Standard Type:
Assurance

Document Type:
Standards
NZ SRE 1

Review of Service Performance Information

Mandatory Date:

Jan 2026

Standard Type:
Assurance

Document Type:
Standards
NZ IFRS 18

Presentation and Disclosure in Financial Statements

Mandatory Date:

Jan 2027

Standard Type:
Accounting

Document Type:
Standards

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