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173 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IPSAS 27

Agriculture

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 3

Business Combinations

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 16

Leases

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 26

Accounting and Reporting by Retirement Benefit Plans

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ CS 1

Climate-related Disclosures

Mandatory Date:

Jan 2023

Standard Type:
Climate

Document Type:
Standards
NZ CS 3

General Requirements for Climate-related Disclosures

Mandatory Date:

Jan 2023

Standard Type:
Climate

Document Type:
Standards
FRS-42

Prospective Financial Statements

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 41 - Guidance

Financial Instruments - Non-Authoritative Guidance

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Explanatory Guides
NZ IFRS 9

Financial Instruments

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 1

Presentation of Financial Reports

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 7

Statement of Cash Flows

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 16

Investment Property

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 17

Property, Plant and Equipment

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 19

Provisions, Contingent Liabilities and Contingent Assets

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 2

Cash Flow Statements

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 26

Impairment of Cash-Generating Assets

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 28

Financial Instruments: Presentation

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 30

Financial Instruments: Disclosures

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 31

Intangible Assets

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 32

Service Concession Arrangements: Grantor

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 36

Investments in Associates and Joint Ventures

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 39

Employee Benefits

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 40

PBE Combinations

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 41

Financial Instruments

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards

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