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115 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IPSAS 3

Accounting Policies, Changes in Accounting Estimates and Errors

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

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 IAS 20

Accounting for Government Grants and Disclosure of Government Assistance

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 27

Agriculture

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 41

Agriculture

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
XRB A1

Application of the Accounting Standards Framework

Mandatory Date:

Jan 2023

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
PBE IPSAS 5

Borrowing Costs

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 23

Borrowing Costs

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 3

Business Combinations

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 2

Cash Flow Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IFRIC 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Interpretations
PBE IPSAS 35

Consolidated Financial Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 10

Consolidated Financial Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 11

Construction Contracts

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 22 (PS)

Disclosure of Information about the General Government Sector

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 38

Disclosure of Interests in Other Entities

Mandatory Date:

Jan 2022

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 IFRIC 17

Distributions of Non-cash Assets to Owners

Mandatory Date:

Jan 2013

Standard Type:
Accounting

Document Type:
Interpretations
NZ IAS 33

Earnings per Share

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 39

Employee Benefits

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 19

Employee Benefits

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 14

Events after the Reporting Date

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards

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