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115 results Sort by:

Mandatory Date

Standard Type

Document Type

NZ IFRIC 23

Uncertainty over Income Tax Treatments

Mandatory Date:

Jan 2019

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
PBE IPSAS 4

The Effects of Changes in Foreign Exchange Rates

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 21

The Effects of Changes in Foreign Exchange Rates

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
FRS-43

Summary Financial Statements

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 43

Sumary Financial Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRIC 20

Stripping Costs in the Production Phase of a Surface Mine

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IAS 7

Statement of Cash Flows

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
PBE FRS 48

Service Performance Reporting

Mandatory Date:

Apr 2024

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 45

Service Concession Arrangements: Operator

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 32

Service Concession Arrangements: Grantor

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ SIC-29

Service Concession Arrangements: Disclosures

Mandatory Date:

Nov 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 12

Service Concession Arrangements

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
PBE IPSAS 34

Separate Financial Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 27

Separate Financial Statements

Mandatory Date:

Jan 2016

Standard Type:
Accounting

Document Type:
Standards
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 5

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

Mandatory Date:

Nov 2012

Standard Type:
Accounting

Document Type:
Interpretations
PBE IPSAS 23

Revenue from Non-Exchange Transactions

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 9

Revenue from Exchange Transactions

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 15

Revenue from Contracts with Customers

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
Tier 4 (PS) Standard

Reporting Requirements for Tier 4 Public Sector Entities

Mandatory Date:

Apr 2024

Standard Type:
Accounting

Document Type:
Standards
Tier 4 (NFP) Standard

Reporting Requirements for Tier 4 Not-for-Profit Entities

Mandatory Date:

Apr 2024

Standard Type:
Accounting

Document Type:
Standards
Tier 3 (PS) Standard

Reporting Requirements for Tier 3 Public Sector Entities

Mandatory Date:

Apr 2024

Standard Type:
Accounting

Document Type:
Standards

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