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115 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IPSAS 28

Financial Instruments: Presentation

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
NZ IFRS 1

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

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 9

Financial Instruments

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 10

Consolidated Financial Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 7

Financial Instruments: Disclosures

Mandatory Date:

Jan 2026

Standard Type:
Accounting

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 IAS 29

Financial Reporting in Hyperinflationary Economies

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 32

Financial Instruments: Presentation

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 21

The Effects of Changes in Foreign Exchange Rates

Mandatory Date:

Jan 2025

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 4 (PS) Standard

Reporting Requirements for Tier 4 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
PBE FRS 48

Service Performance Reporting

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
NZ IAS 1

Presentation of Financial Statements

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 27

Agriculture

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 3

Business Combinations

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 17

Insurance Contracts

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 15

Revenue from Contracts with Customers

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 40

Investment Property

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards

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