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172 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IFRS 17

Insurance Contracts

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IAS 34

Interim Financial Reporting

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IAS 12

Income Taxes

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 48

Service Performance Reporting

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 47

First-time Adoption of PBE Standards

Mandatory Date:

Jan 2021

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 45

Service Concession Arrangements: Operator

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 43

Sumary Financial Statements

Mandatory Date:

Jan 2021

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 42

Prospective Financial Statements

Mandatory Date:

Jan 2021

Standard Type:
Accounting

Document Type:
Standards
NZ SRE 2410 (Revised)

Review of Financial Statements Performed by the Independent Auditor of the Entity

Mandatory Date:

Dec 2022

Standard Type:
Assurance

Document Type:
Standards
NZ SRE 1

Review of Service Performance Information

Mandatory Date:

Jan 2026

Standard Type:
Assurance

Document Type:
Standards
NZ SIC-7

Introduction of the Euro

Mandatory Date:

Dec 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-32

Intangible Assets—Website Costs

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-29

Service Concession Arrangements: Disclosures

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-25

Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-10

Government Assistance – No Specific Relation to Operating Activities

Mandatory Date:

Dec 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ SAE 1

Assurance Engagements over Greenhouse Gas Emissions Disclosures

Mandatory Date:

Nov 2024

Standard Type:
Assurance

Document Type:
Standards
NZ IFRS 9

Financial Instruments

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 8

Operating Segments

Mandatory Date:

Jul 2014

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 7

Financial Instruments: Disclosures

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 6

Exploration for and Evaluation of Mineral Resources

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

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 2

Share-based Payment

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 18

Presentation and Disclosure in Financial Statements

Mandatory Date:

Jan 2027

Standard Type:
Accounting

Document Type:
Standards

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