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173 results Sort by:

Mandatory Date

Standard Type

Document Type

NZ IFRS 18

Presentation and Disclosure in Financial Statements

Mandatory Date:

Jan 2027

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 16

Investment Property

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 40

PBE Combinations

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 39

Employee Benefits

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IFRS 17

Insurance Contracts

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 41

Financial Instruments

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 47

First-time Adoption of PBE Standards

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 45

Service Concession Arrangements: Operator

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 43

Sumary Financial Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 42

Prospective Financial Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 1

Presentation of Financial Reports

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
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 39

Financial Instruments: Recognition and Measurement

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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