Date | Title | Type | Act |
---|---|---|---|
|
Issued Accounting Standard: Onerous Contracts—Cost of Fulfilling a Contract (Notice No. 171) 2020-au2744 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: Interest Rate Benchmark Reform—Phase 2 (Notice No. 180) 2020-au4286 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: Interest Rate Benchmark Reform (Notice No. 158) 2019-au5064 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: Going Concern Disclosures (Amendments to FRS-44) (Notice No. 177) 2020-au3747 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: Going Concern Disclosures (Amendments to PBE IPSAS 1) (Notice No. 178) 2020-au3748 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: Extension of the Temporary Exemption from Applying NZ IFRS 9 (Notice No. 179) 2020-au3749 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: Effective Date of PBE IFRS 9 (Notice No. 152) 2019-au1379 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: Disclosure of Accounting Policies (Notice No. 185) 2021-au1049 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: Definition of Accounting Estimates (Notice No. 186) 2021-au1050 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Notice No. 176) 2020-au3746 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: Annual Improvements to NZ IFRS 2018–2020 (Notice No. 169) 2020-au2742 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: Amendments to NZ IFRS 17 (Notice No. 173) 2020-au3742 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: Amendments to PBE IFRS 17 (Notice No. 174) 2020-au3743 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: COVID-19-Related Rent Concessions (Notice No. 165) 2020-au2462 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: 2020 Amendments to PBE FRS 48 (Notice No. 175) 2020-au3745 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
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 |
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