149 notices found under "Issued accounting standards"

Date Title Type Act
Publication Date
20 Feb 2020

Issued Accounting Standard: PBE Interest Rate Benchmark Reform (Notice No. 159)

2020-au745 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
20 Feb 2020

Issued Accounting Standard and Revocation: Withdrawal of PBE FRS 46 (Amendments to PBE FRS 47) and Revocation of PBE FRS 46 (Notice No. 160)

2020-au747 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
27 Feb 2020

Amendments to Professional and Ethical Standard 1: Part 4B—Independence for Assurance Engagements Other Than Audit and Review Engagements (Notice No. 161)

2020-au865 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
26 Mar 2021

Issued Accounting Standard: Disclosure of Accounting Policies (Notice No. 185)

2021-au1049 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
26 Mar 2021

Issued Accounting Standard: Definition of Accounting Estimates (Notice No. 186)

2021-au1050 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
28 Mar 2019

Issued Accounting Standard: PBE IPSAS 41 Financial Instruments (Notice No. 151)

2019-au1378 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
28 Mar 2019

Issued Accounting Standard: Effective Date of PBE IFRS 9 (Notice No. 152)

2019-au1379 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
23 Apr 2021

Issued Accounting Standard: Covid-19-Related Rent Concessions beyond 30 June 2021 (Notice No. 188)

2021-au1415 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
9 Apr 2020

Issued Accounting Standard: Classification of Liabilities as Current or Non-current (Notice No. 163)

2020-au1552 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
11 Jun 2020

Issued Accounting Standard: COVID-19-Related Rent Concessions (Notice No. 165)

2020-au2462 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
25 Jun 2020

Issued Accounting Standard: Property, Plant and Equipment—Proceeds before Intended Use (Notice No. 168)

2020-au2741 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
25 Jun 2020

Issued Accounting Standard: Annual Improvements to NZ IFRS 2018–2020 (Notice No. 169)

2020-au2742 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
25 Jun 2020

Issued Accounting Standard: Reference to the Conceptual Framework (Notice No. 170)

2020-au2743 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
25 Jun 2020

Issued Accounting Standard: Onerous Contracts—Cost of Fulfilling a Contract (Notice No. 171)

2020-au2744 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
8 Jul 2021

Issued Accounting Standard: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Notice No. 191)

2021-au2793 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
4 Jul 2019

Issued Accounting Standard: PBE IPSAS 40 PBE Combinations (Notice No. 154)

2019-au3102 Preview

Authorities/Other Agencies of State

Financial Reporting Act

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