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115 results Sort by:

Mandatory Date

Standard Type

Document Type

NZ IFRS 14

Regulatory Deferral Accounts

Mandatory Date:

Jan 2020

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
PBE IPSAS 1

Presentation of Financial Reports

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 3

Accounting Policies, Changes in Accounting Estimates and Errors

Mandatory Date:

Jan 2021

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 4

The Effects of Changes in Foreign Exchange Rates

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 9

Revenue from Exchange Transactions

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 11

Construction Contracts

Mandatory Date:

Jan 2021

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 17

Property, Plant and Equipment

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 23

Revenue from Non-Exchange Transactions

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 37

Joint Arrangements

Mandatory Date:

Jan 2022

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
NZ IFRIC 7

Applying the Restatement Approach under NZ IAS 29 Financial Reporting in Hyperinflationary Economies

Mandatory Date:

Nov 2012

Standard Type:
Accounting

Document Type:
Interpretations
EG A10

Explanatory Guide - Service Performance Reporting

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Explanatory Guides
NZ SIC-10

Government Assistance – No Specific Relation to Operating Activities

Mandatory Date:

Dec 2012

Standard Type:
Accounting

Document Type:
Interpretations
FRS-43

Summary Financial Statements

Mandatory Date:

Jan 2018

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 40

Investment Property

Mandatory Date:

Jan 2023

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
NZ IFRS 10

Consolidated Financial Statements

Mandatory Date:

Jan 2026

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 IFRS 17

Insurance Contracts

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 2

Cash Flow Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 5

Borrowing Costs

Mandatory Date:

Jan 2023

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

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