| 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: Reference to the Conceptual Framework (Notice No. 170) 2020-au2743 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: Property, Plant and Equipment—Proceeds before Intended Use (Notice No. 168) 2020-au2741 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: Classification of Liabilities as Current or Non-current (Notice No. 163) 2020-au1552 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
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 |
|
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 |
|
Issued Accounting Standard: PBE Interest Rate Benchmark Reform (Notice No. 159) 2020-au745 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: 2019 Omnibus Amendments to NZ IFRS (Notice No. 157) 2019-au4348 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: Uncertainty over Income Tax Treatments (Amendments to PBE IAS 12) (Notice No. 156) 2019-au3816 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: PBE IFRS 17 Insurance Contracts (Notice No. 155) 2019-au3103 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Accounting Standard: PBE IPSAS 40 PBE Combinations (Notice No. 154) 2019-au3102 Preview |
Authorities/Other Agencies of State |
Financial Reporting Act |
|
Issued Standard: 2019 Amendments to XRB A1 Appendix A (Notice No. 153) 2019-gs2121 Preview |
General Section |
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 |
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