149 notices found under "Issued accounting standards"

Date Title Type Act
Publication Date
13 Jan 2022

Issued Accounting Standard: Initial Application of NZ IFRS 17 and NZ IFRS 9—Comparative Information (Notice No. 193)

2022-sl57 Preview

Secondary Legislation

Legislation Act

Publication Date
23 Jun 2022

Issued Accounting Standard: Initial Application of PBE IFRS 17 and PBE IPSAS 41Comparative Information (Notice No. 198)

2022-sl2494 Preview

Secondary Legislation

Legislation Act

Publication Date
22 Jun 2023

Issued Accounting Standard: Insurance Contracts in the Public Sector (Notice No. 218)

2023-sl2569 Preview

Secondary Legislation

Legislation Act

Publication Date
7 Nov 2019

Issued Accounting Standard: Interest Rate Benchmark Reform (Notice No. 158)

2019-au5064 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
17 Sep 2020

Issued Accounting Standard: Interest Rate Benchmark Reform—Phase 2 (Notice No. 180)

2020-au4286 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
13 Jul 2023

Issued Accounting Standard: International Tax Reform – Pillar Two Model Rules (Amendments to NZ IAS 12) (Notice No. 222)

2023-sl3139 Preview

Secondary Legislation

Legislation Act

Publication Date
12 Feb 2015

Issued Accounting Standard: Investment Entities: Applying the Consolidation Exception (Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 28) (Notice No. 90)

2015-gs743 Preview

General Section

Financial Reporting Act

Publication Date
18 Jan 2024

Issued Accounting Standard: Lack of Exchangeability RDR (Notice No. 228)

2024-sl164 Preview

Secondary Legislation

Legislation Act

Publication Date
2 Nov 2023

Issued Accounting Standard: Lack of Exchangeability (Notice No. 226)

2023-sl5057 Preview

Secondary Legislation

Legislation Act

Publication Date
10 Nov 2022

Issued Accounting Standard: Lease Liability in a Sale and Leaseback (Notice No. 204)

2022-sl4755 Preview

Secondary Legislation

Legislation Act

Publication Date
21 Dec 2017

Issued Accounting Standard: Long-term Interests in Associates and Joint Ventures (Amendments to NZ IAS 28) (Notice No. 137)

2017-gs6711 Preview

General Section

Financial Reporting Act

Publication Date
25 May 2023

Issued Accounting Standard: Non-current Liabilities with Covenants (Notice No. 216)

2023-sl2145 Preview

Secondary Legislation

Legislation 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
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
12 Nov 2020

Issued Accounting Standard: PBE Interest Rate Benchmark Reform—Phase 2 (Notice No. 182)

2020-au5117 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
29 Mar 2018

Issued Accounting Standard: Plan Amendment, Curtailment or Settlement (Amendments to NZ IAS 19) (Notice No. 140)

2018-gs1434 Preview

General Section

Financial Reporting Act

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