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115 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IPSAS 21

Impairment of Non-Cash-Generating Assets

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 27

Agriculture

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 28

Financial Instruments: Presentation

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
Tier 3 (NFP) Standard

Reporting Requirements for Tier 3 Not-for-Profit Entities

Mandatory Date:

Apr 2024

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 1

Presentation of Financial Statements

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 10

Events after the Reporting Period

Mandatory Date:

Jan 2020

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 20

Accounting for Government Grants and Disclosure of Government Assistance

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 24

Related Party Disclosures

Mandatory Date:

Jan 2016

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 29

Financial Reporting in Hyperinflationary Economies

Mandatory Date:

Jan 2012

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 33

Earnings per Share

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 41

Agriculture

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 3

Business Combinations

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 13

Fair Value Measurement

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 15

Revenue from Contracts with Customers

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE FRS 43

Sumary Financial Statements

Mandatory Date:

Jan 2021

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 13

Leases

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 14

Events after the Reporting Date

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 41

Financial Instruments

Mandatory Date:

Jan 2026

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
NZ IFRIC 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities

Mandatory Date:

Jan 2019

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
FRS-42

Prospective Financial Statements

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 7

Statement of Cash Flows

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards

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