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115 results Sort by:

Mandatory Date

Standard Type

Document Type

NZ IFRIC 6

Liabilities arising from Participation in a Specific Market—Waste Electrical and Electronic Equipment

Mandatory Date:

Nov 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 5

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

Mandatory Date:

Nov 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 23

Uncertainty over Income Tax Treatments

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 22

Foreign Currency Transactions and Advance Consideration

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 21

Levies

Mandatory Date:

Jan 2014

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 2

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

Mandatory Date:

Jan 2023

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 IFRIC 17

Distributions of Non-cash Assets to Owners

Mandatory Date:

Jan 2013

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 16

Hedges of a Net Investment in a Foreign Operation

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 14

The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

Mandatory Date:

Jan 2013

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 12

Service Concession Arrangements

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 10

Interim Financial Reporting and Impairment

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Interpretations
NZ IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

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
NZ IAS 41

Agriculture

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 40

Investment Property

Mandatory Date:

Jan 2023

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 IAS 38

Intangible Assets

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 37

Provisions, Contingent Liabilities and Contingent Assets

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 36

Impairment of Assets

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 34

Interim Financial Reporting

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 33

Earnings per Share

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards

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