149 notices found under "Issued accounting standards"

Date Title Type 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
15 Feb 2018

Issued Accounting Standard: Annual Improvements to NZ IFRSs 2015–2017 Cycle (Notice No. 138)

2018-gs630 Preview

General Section

Financial Reporting Act

Publication Date
8 Nov 2018

Issued Accounting Standard: 2018 Omnibus Amendments to PBE Standards (Notice No. 146)

2018-gs5533 Preview

General Section

Financial Reporting Act

Publication Date
16 Feb 2017

Issued Accounting Standard: NZ IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration (Notice No. 125)

2017-gs692 Preview

General Section

Financial Reporting Act

Publication Date
20 Aug 2020

Issued Accounting Standard: Going Concern Disclosures (Amendments to FRS-44) (Notice No. 177)

2020-au3747 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
12 Feb 2015

Issued Accounting Standard: Disclosure Initiative (Amendments to NZ IAS 1) (Notice No. 91)

2015-gs780 Preview

General Section

Financial Reporting Act

Publication Date
17 Nov 2016

Issued Accounting Standard: RDR Expected Credit Losses (Amendments to NZ IFRS 7) (Notice No. 118)

2016-gs6432 Preview

General Section

Financial Reporting Act

Publication Date
20 Aug 2020

Issued Accounting Standard: Amendments to NZ IFRS 17 (Notice No. 173)

2020-au3742 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
16 Feb 2017

Issued Accounting Standard: Annual Improvements to NZ IFRSs 2014–2016 Cycle (Notice No. 124)

2017-gs690 Preview

General Section

Financial Reporting Act

Publication Date
17 Nov 2016

Issued Accounting Standard: Applying NZ IFRS 9 Financial Instruments with NZ IFRS 4 Insurance Contracts (Amendments to NZ IFRS 4) (Notice No. 119)

2016-gs6433 Preview

General Section

Financial Reporting Act

Publication Date
20 Aug 2020

Issued Accounting Standard: Amendments to PBE IFRS 17 (Notice No. 174)

2020-au3743 Preview

Authorities/Other Agencies of State

Financial Reporting Act

Publication Date
16 Feb 2017

Issued Accounting Standard: Transfers of Investment Property (Amendments to NZ IAS 40) (Notice No. 126)

2017-gs691 Preview

General Section

Financial Reporting Act

Publication Date
20 Aug 2020

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

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
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
13 Jul 2023

Issued Accounting Standard: Supplier Finance Arrangements (Notice No. 221)

2023-sl3138 Preview

Secondary Legislation

Legislation Act

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