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173 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IPSAS 30

Financial Instruments: Disclosures

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
PBE IPSAS 32

Service Concession Arrangements: Grantor

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 27

Agriculture

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 23

Borrowing Costs

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Standards
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
PBE IPSAS 41 - Guidance

Financial Instruments - Non-Authoritative Guidance

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Explanatory Guides
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
NZ IFRIC 10

Interim Financial Reporting and Impairment

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Interpretations
PBE IPSAS 37

Joint Arrangements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 36

Investments in Associates and Joint Ventures

Mandatory Date:

Jan 2022

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 CS 1

Climate-related Disclosures

Mandatory Date:

Jan 2023

Standard Type:
Climate

Document Type:
Standards
ISA (NZ) 250 (Revised)

Consideration of Laws and Regulations in an Audit of Financial Statements

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
NZ IFRIC 16

Hedges of a Net Investment in a Foreign Operation

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 12

Service Concession Arrangements

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 17

Distributions of Non-cash Assets to Owners

Mandatory Date:

Jan 2013

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRS 13

Fair Value Measurement

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 2

Share-based Payment

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 11

Joint Arrangements

Mandatory Date:

Jan 2019

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 20

Stripping Costs in the Production Phase of a Surface Mine

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 23

Uncertainty over Income Tax Treatments

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 19

Extinguishing Financial Liabilities with Equity Instruments

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations

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