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115 results Sort by:

Mandatory Date

Standard Type

Document Type

Tier 3 (NFP) Standard

Reporting Requirements for Tier 3 Not-for-Profit Entities

Mandatory Date:

Apr 2024

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 20

Related Party Disclosures

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 24

Related Party Disclosures

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 14

Regulatory Deferral Accounts

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 19

Provisions, Contingent Liabilities and Contingent Assets

Mandatory Date:

Jan 2026

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
PBE FRS 42

Prospective Financial Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
FRS-42

Prospective Financial Statements

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 17

Property, Plant and Equipment

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 16

Property, Plant and Equipment

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 1

Presentation of Financial Statements

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 1

Presentation of Financial Reports

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 18

Presentation and Disclosure in Financial Statements

Mandatory Date:

Jan 2027

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 40

PBE Combinations

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 8

Operating Segments

Mandatory Date:

Jul 2014

Standard Type:
Accounting

Document Type:
Standards
PBE IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
FRS-44

New Zealand Additional Disclosures

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
XRB A2

Meaning of Specified Statutory Size Thresholds

Mandatory Date:

Sep 2025

Standard Type:
Accounting

Document Type:
Standards
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 21

Levies

Mandatory Date:

Jan 2014

Standard Type:
Accounting

Document Type:
Interpretations
PBE IPSAS 13

Leases

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 16

Leases

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 37

Joint Arrangements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards

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