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115 results Sort by:

Mandatory Date

Standard Type

Document Type

NZ IFRS 3

Business Combinations

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 2

Share-based Payment

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 19

Employee Benefits

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 38

Intangible Assets

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
EG A10

Explanatory Guide - Service Performance Reporting

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Explanatory Guides
PBE IPSAS 41 - Guidance

Financial Instruments - Non-Authoritative Guidance

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Explanatory Guides
NZ IFRIC 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 2

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 5

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 6

Liabilities arising from Participation in a Specific Market—Waste Electrical and Electronic Equipment

Mandatory Date:

Jan 2019

Standard Type:
Accounting

Document Type:
Interpretations
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
NZ IFRIC 12

Service Concession Arrangements

Mandatory Date:

Jan 2018

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 2018

Standard Type:
Accounting

Document Type:
Interpretations
NZ IFRIC 16

Hedges of a Net Investment in a Foreign Operation

Mandatory Date:

Jan 2018

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 IFRIC 19

Extinguishing Financial Liabilities with Equity Instruments

Mandatory Date:

Jan 2013

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

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