XRB Standards Navigator » Standards Navigator

First time user? For guidance click here.

Noticed an issue? Let us know here

115 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE FRS 42

Prospective Financial Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ SIC-7

Introduction of the Euro

Mandatory Date:

Nov 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-32

Intangible Assets—Website Costs

Mandatory Date:

Nov 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-29

Service Concession Arrangements: Disclosures

Mandatory Date:

Nov 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-25

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

Mandatory Date:

Nov 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-10

Government Assistance – No Specific Relation to Operating Activities

Mandatory Date:

Nov 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRS 9

Financial Instruments

Mandatory Date:

Jan 2026

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 2026

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
NZ IFRS 17

Insurance Contracts

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 IFRS 15

Revenue from Contracts with Customers

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 14

Regulatory Deferral Accounts

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 13

Fair Value Measurement

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 12

Disclosure of Interests in Other Entities

Mandatory Date:

Jan 2017

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 11

Joint Arrangements

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 10

Consolidated Financial Statements

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 IFRIC 7

Applying the Restatement Approach under NZ IAS 29 Financial Reporting in Hyperinflationary Economies

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Interpretations

First
Previous
1
2
3
4
5
Next
Last