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173 results Sort by:

Mandatory Date

Standard Type

Document Type

NZ IFRIC 16

Hedges of a Net Investment in a Foreign Operation

Mandatory Date:

Jan 2018

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
ISA (NZ) 570 (Revised)

Going Concern

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
NZ CS 3

General Requirements for Climate-related Disclosures

Mandatory Date:

Jan 2023

Standard Type:
Climate

Document Type:
Standards
ISA (NZ) 700 (Revised)

Forming an Opinion and Reporting on Financial Statements

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
NZ IFRIC 22

Foreign Currency Transactions and Advance Consideration

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
PBE FRS 47

First-time Adoption of PBE Standards

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
PBE IPSAS 10

Financial Reporting in Hyperinflationary Economies

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 29

Financial Reporting in Hyperinflationary Economies

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 39

Financial Instruments: Recognition and Measurement

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 28

Financial Instruments: Presentation

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 32

Financial Instruments: Presentation

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 30

Financial Instruments: Disclosures

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 7

Financial Instruments: Disclosures

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 41 - Guidance

Financial Instruments - Non-Authoritative Guidance

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Explanatory Guides
PBE IPSAS 41

Financial Instruments

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 9

Financial Instruments

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 13

Fair Value Measurement

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Standards
NZ IFRIC 19

Extinguishing Financial Liabilities with Equity Instruments

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
ISA (NZ) 505

External Confirmations

Mandatory Date:

Dec 2021

Standard Type:
Assurance

Document Type:
Standards
NZ IFRS 6

Exploration for and Evaluation of Mineral Resources

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Standards
EG A10

Explanatory Guide - Service Performance Reporting

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Explanatory Guides
NZ IAS 10

Events after the Reporting Period

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards

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