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173 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IPSAS 2

Cash Flow Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 12

Inventories

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 11

Construction Contracts

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 10

Financial Reporting in Hyperinflationary Economies

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 9

Revenue from Exchange Transactions

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 5

Borrowing Costs

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 34

Separate Financial Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
EG A10

Explanatory Guide - Service Performance Reporting

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Explanatory Guides
PBE IPSAS 37

Joint Arrangements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 36

Investments in Associates and Joint Ventures

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 41

Agriculture

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
ISA (NZ) 800 (Revised)

Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

Mandatory Date:

Dec 2021

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 505

External Confirmations

Mandatory Date:

Dec 2021

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 560

Subsequent Events

Mandatory Date:

Dec 2021

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 550

Related Parties

Mandatory Date:

Dec 2021

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 540 (Revised)

Auditing Accounting Estimates and Related Disclosures

Mandatory Date:

Dec 2021

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 530

Audit Sampling

Mandatory Date:

Dec 2021

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 520

Analytical Procedures

Mandatory Date:

Dec 2021

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 450

Evaluation of Misstatements Identified during the Audit

Mandatory Date:

Dec 2021

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 330

The Auditor's Responses to Assessed Risks

Mandatory Date:

Dec 2021

Standard Type:
Assurance

Document Type:
Standards
NZ IFRIC 12

Service Concession Arrangements

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 20

Stripping Costs in the Production Phase of a Surface Mine

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 19

Extinguishing Financial Liabilities with Equity Instruments

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRS 2

Share-based Payment

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Standards

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