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173 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IPSAS 16

Investment Property

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 40

Investment Property

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 12

Inventories

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 2

Inventories

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Standards
NZ SIC-7

Introduction of the Euro

Mandatory Date:

Nov 2012

Standard Type:
Accounting

Document Type:
Interpretations
ISA (NZ) for LCE

International Standard on Auditing (New Zealand) for Audits of Financial Statements of Less Complex Entities

Mandatory Date:

Dec 2025

Standard Type:
Assurance

Document Type:
Standards
PES 1

International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand)

Mandatory Date:

Dec 2025

Standard Type:
Assurance

Document Type:
Standards
NZ IFRIC 10

Interim Financial Reporting and Impairment

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Interpretations
PBE IAS 34

Interim Financial Reporting

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 34

Interim Financial Reporting

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ SIC-32

Intangible Assets—Website Costs

Mandatory Date:

Nov 2012

Standard Type:
Accounting

Document Type:
Interpretations
PBE IPSAS 31

Intangible Assets

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
PBE IFRS 17

Insurance Contracts

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IFRS 4

Insurance Contracts

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 17

Insurance Contracts

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
ISA (NZ) 510

Initial Audit Engagements

Mandatory Date:

Dec 2025

Standard Type:
Assurance

Document Type:
Standards
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
PBE IAS 12

Income Taxes

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 12

Income Taxes

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 21

Impairment of Non-Cash-Generating Assets

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 26

Impairment of Cash-Generating Assets

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 36

Impairment of Assets

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
ISA (NZ) 315 (Revised 2019)

Identifying and Assessing the Risks of Material Misstatement

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards

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