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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
NZ SRE 1

Review of Service Performance Information

Mandatory Date:

Jan 2026

Standard Type:
Assurance

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
XRB A2

Meaning of Specified Statutory Size Thresholds

Mandatory Date:

Sep 2025

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 28

Investments in Associates and Joint Ventures

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
NZ CS 2

Adoption of Aotearoa New Zealand Climate Standards

Mandatory Date:

Jan 2025

Standard Type:
Climate

Document Type:
Standards
NZ SAE 1

Assurance Engagements over Greenhouse Gas Emissions Disclosures

Mandatory Date:

Jan 2025

Standard Type:
Assurance

Document Type:
Standards
NZ IFRS 1

First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 10

Consolidated Financial Statements

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 47

First-time Adoption of PBE Standards

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
PBE IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 13

Leases

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
ISA (NZ) 570 (Revised)

Going Concern

Mandatory Date:

Dec 2024

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 705 (Revised)

Modifications to the Opinion in the Independent Auditor's Report

Mandatory Date:

Dec 2024

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 720 (Revised)

The Auditor's Responsibility Relating to Other Information

Mandatory Date:

Dec 2024

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 260 (Revised)

Communication with Those Charged with Governance

Mandatory Date:

Dec 2024

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 700 (Revised)

Forming an Opinion and Reporting on Financial Statements

Mandatory Date:

Dec 2024

Standard Type:
Assurance

Document Type:
Standards
PES 1

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

Mandatory Date:

Dec 2024

Standard Type:
Assurance

Document Type:
Standards
Tier 4 (PS) Standard

Reporting Requirements for Tier 4 Public Sector Entities

Mandatory Date:

Apr 2024

Standard Type:
Accounting

Document Type:
Standards
Tier 4 (NFP) Standard

Reporting Requirements for Tier 4 Not-for-Profit Entities

Mandatory Date:

Apr 2024

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
Tier 3 (NFP) Standard

Reporting Requirements for Tier 3 Not-for-Profit Entities

Mandatory Date:

Apr 2024

Standard Type:
Accounting

Document Type:
Standards
XRB A1

Application of the Accounting Standards Framework

Mandatory Date:

Mar 2024

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 7

Financial Instruments: Disclosures

Mandatory Date:

Mar 2024

Standard Type:
Accounting

Document Type:
Standards

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