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115 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IPSAS 35

Consolidated Financial Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 16

Leases

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 26

Accounting and Reporting by Retirement Benefit Plans

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 2

Inventories

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 10

Events after the Reporting Period

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Standards
FRS-43

Summary Financial Statements

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
FRS-44

New Zealand Additional Disclosures

Mandatory Date:

Jan 2024

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 12

Inventories

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 41

Agriculture

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IAS 12

Income Taxes

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
PBE IAS 34

Interim Financial Reporting

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 28

Investments in Associates and Joint Ventures

Mandatory Date:

Jan 2025

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 34

Separate Financial Statements

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 SIC-10

Government Assistance – No Specific Relation to Operating Activities

Mandatory Date:

Dec 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-7

Introduction of the Euro

Mandatory Date:

Dec 2012

Standard Type:
Accounting

Document Type:
Interpretations
NZ SIC-32

Intangible Assets—Website Costs

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 12

Service Concession Arrangements

Mandatory Date:

Jan 2020

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 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 16

Hedges of a Net Investment in a Foreign Operation

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 17

Distributions of Non-cash Assets to Owners

Mandatory Date:

Jan 2020

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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