|
28
Aug
2025
|
Issued Accounting Standard: Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18 (Notice No. 244)
2025-sl4778
Preview
|
Secondary Legislation
|
Legislation Act
|
|
21
Aug
2025
|
Issued Accounting Standard: Amendments to XRB A2 Resulting From the Regulatory Systems (Economic Development) Amendment Act 2025 (Notice No. 243)
2025-sl4595
Preview
|
Secondary Legislation
|
Legislation Act
|
|
26
Jun
2025
|
Issued Accounting Standard: RDR Concessions – NZ IFRS 18 Presentation and Disclosure in Financial Statements (Notice No. 242)
2025-sl3411
Preview
|
Secondary Legislation
|
Legislation Act
|
|
1
May
2025
|
Issued Accounting Standard: Contracts Referencing Nature Dependent Electricity (Notice No. 240)
2025-sl2310
Preview
|
Secondary Legislation
|
Legislation Act
|
|
13
Mar
2025
|
Issued Accounting Standard: RDR Concessions – Amendments to the Classification and Measurement of Financial Instruments (Notice No. 239)
2025-sl1382
Preview
|
Secondary Legislation
|
Legislation Act
|
|
27
Nov
2024
|
Issued Climate Standard: Amendments to Adoption of Aotearoa New Zealand Climate Standards 2024 (Notice No. 236)
2024-sl6084
Preview
|
Secondary Legislation
|
Legislation Act
|
|
24
Oct
2024
|
Issued Accounting Standard: 2024 Omnibus Amendments to PBE Standards (Notice No. 235)
2024-sl5483
Preview
|
Secondary Legislation
|
Legislation Act
|
|
22
Aug
2024
|
Issued Authoritative Notice: PBE Conceptual Framework Update (Amendments to Chapter 3 Qualitative Characteristics and Chapter 5 Elements in General Purpose Financial Reports) (Notice No. 234)
2024-sl4078
Preview
|
Secondary Legislation
|
Legislation Act
|
|
22
Aug
2024
|
Issued Accounting Standard: Annual Improvements to NZ IFRS 2024 (Notice No. 233)
2024-sl4077
Preview
|
Secondary Legislation
|
Legislation Act
|
|
27
Jun
2024
|
Issued Accounting Standard: Amendments to the Classification and Measurement of Financial Instruments (Notice No. 232)
2024-sl2992
Preview
|
Secondary Legislation
|
Legislation Act
|
|
23
May
2024
|
Issued Accounting Standard: Mandatory Date of Amendments to NZ IFRS 10 and NZ IAS 28 (2024) (Notice No. 231)
2024-sl2335
Preview
|
Secondary Legislation
|
Legislation Act
|
|
23
May
2024
|
Issued Accounting Standard: NZ IFRS 18 Presentation and Disclosure in Financial Statements (Notice No. 230)
2024-sl2334
Preview
|
Secondary Legislation
|
Legislation Act
|
|
29
Feb
2024
|
Issued Accounting Standard: Updated PBE Tier Sizes (Notice No. 229)
2024-sl827
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
Jan
2024
|
Issued Accounting Standard: Lack of Exchangeability RDR (Notice No. 228)
2024-sl164
Preview
|
Secondary Legislation
|
Legislation Act
|
|
2
Nov
2023
|
Issued Accounting Standard: Lack of Exchangeability (Notice No. 226)
2023-sl5057
Preview
|
Secondary Legislation
|
Legislation Act
|
|
2
Nov
2023
|
Issued Accounting Standard: Supplier Finance Arrangements RDR (Notice No. 225)
2023-sl5056
Preview
|
Secondary Legislation
|
Legislation Act
|
|
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
|
|
13
Jul
2023
|
Issued Accounting Standard: Supplier Finance Arrangements (Notice No. 221)
2023-sl3138
Preview
|
Secondary Legislation
|
Legislation Act
|
|
22
Jun
2023
|
Issued Accounting Standard: Insurance Contracts in the Public Sector (Notice No. 218)
2023-sl2569
Preview
|
Secondary Legislation
|
Legislation Act
|
|
25
May
2023
|
Issued Accounting Standard: Non-current Liabilities with Covenants (Notice No. 216)
2023-sl2145
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
May
2023
|
Issued Accounting Standard: Disclosure of Fees for Audit Firms’ Services (Amendments to PBE IPSAS 1) (Notice No. 214)
2023-sl2058
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
May
2023
|
Issued Accounting Standard: Reporting Requirements for Tier 4 Not-for-Profit Entities (Notice No. 213)
2023-sl2044
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
May
2023
|
Issued Accounting Standard: Reporting Requirements for Tier 4 Public Sector Entities (Notice No. 212)
2023-sl2043
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
May
2023
|
Issued Accounting Standard: Reporting Requirements for Tier 3 Not-for-Profit Entities (Notice No. 211)
2023-sl2042
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
May
2023
|
Issued Accounting Standard: Reporting Requirements for Tier 3 Public Sector Entities (Notice No. 210)
2023-sl2041
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
May
2023
|
Issued Accounting Standard: Disclosure of Fees for Audit Firms’ Services (Amendments to FRS-44) (Notice No. 215)
2023-sl2059
Preview
|
Secondary Legislation
|
Legislation Act
|
|
10
Nov
2022
|
Issued Accounting Standard: Lease Liability in a Sale and Leaseback (Notice No. 204)
2022-sl4755
Preview
|
Secondary Legislation
|
Legislation Act
|
|
25
Aug
2022
|
Issued Accounting Standard: Public Sector Specific Financial Instruments (Non-Authoritative Amendments to PBE IPSAS 41) (Notice No. 203)
2022-sl3547
Preview
|
Secondary Legislation
|
Legislation Act
|
|
23
Jun
2022
|
Issued Accounting Standard: 2022 Omnibus Amendments to PBE Standards (Notice No. 199)
2022-sl2495
Preview
|
Secondary Legislation
|
Legislation Act
|
|
23
Jun
2022
|
Issued Accounting Standard: Initial Application of PBE IFRS 17 and PBE IPSAS 41 — Comparative Information (Notice No. 198)
2022-sl2494
Preview
|
Secondary Legislation
|
Legislation Act
|
|
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
|
|
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
|
|
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
|
|
26
Mar
2021
|
Issued Accounting Standard: Definition of Accounting Estimates (Notice No. 186)
2021-au1050
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
26
Mar
2021
|
Issued Accounting Standard: Disclosure of Accounting Policies (Notice No. 185)
2021-au1049
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
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
|
|
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
|
|
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
|
|
20
Aug
2020
|
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
|
|
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
|
|
20
Aug
2020
|
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
|
|
20
Aug
2020
|
Issued Accounting Standard: 2020 Amendments to PBE FRS 48 (Notice No. 175)
2020-au3745
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
7
Nov
2019
|
Issued Accounting Standard: Interest Rate Benchmark Reform (Notice No. 158)
2019-au5064
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
19
Sep
2019
|
Issued Accounting Standard: 2019 Omnibus Amendments to NZ IFRS (Notice No. 157)
2019-au4348
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
15
Aug
2019
|
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
|
|
4
Jul
2019
|
Issued Accounting Standard: PBE IFRS 17 Insurance Contracts (Notice No. 155)
2019-au3103
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
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
|
|
9
May
2019
|
Issued Standard: 2019 Amendments to XRB A1 Appendix A (Notice No. 153)
2019-gs2121
Preview
|
General Section
|
Financial Reporting Act
|
|
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
|
|
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
|
|
20
Dec
2018
|
Issued Accounting Standard: Definition of Material (Amendments to NZ IAS 1 and NZ IAS 8) and Issued Authoritative Notice: Definition of Material (Amendments to Conceptual Frameworks) (Notice No. 149)
2018-gs6397
Preview
|
General Section
|
Financial Reporting Act
|
|
20
Dec
2018
|
Issued Accounting Standard: Definition of a Business (Amendments to NZ IFRS 3) (Notice No. 148)
2018-gs6396
Preview
|
General Section
|
Financial Reporting Act
|
|
8
Nov
2018
|
Issued Accounting Standard: 2018 Omnibus Amendments to PBE Standards (Notice No. 146)
2018-gs5533
Preview
|
General Section
|
Financial Reporting Act
|
|
12
Jul
2018
|
Issued Accounting Standard: 2018 Omnibus Amendments to Tier 3 and Tier 4 PBE Accounting Requirements (Notice No. 144)
2018-gs3402
Preview
|
General Section
|
Financial Reporting Act
|
|
12
Jul
2018
|
Issued Accounting Standard: RDR NZ IFRS 16 and NZ IAS 7 (Notice No. 143)
2018-gs3401
Preview
|
General Section
|
Financial Reporting Act
|
|
10
May
2018
|
Issued Authoritative Notice: New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting (2018 NZ Conceptual Framework ) and Issued Accounting Standard: Amendments to References to the Conceptual Framework in NZ IFRS (Notice No. 142)
2018-gs2173
Preview
|
General Section
|
Financial Reporting Act
|
|
10
May
2018
|
Issued Accounting Standard: Amendments to the Scope of FRS-42 (Notice No. 141)
2018-gs2172
Preview
|
General Section
|
Financial Reporting Act
|
|
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
|
|
22
Feb
2018
|
Amendments to Professional and Ethical Standard 1 (Revised) Provisions Addressing the Long Association of Personnel with an Assurance Client and Amendments to the Definition of a Public Interest Entity (Notice No. 139)
2018-gs795
Preview
|
General Section
|
Financial Reporting Act
|
|
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
|
|
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
|
|
9
Nov
2017
|
Issued Accounting Standard: 2017 Omnibus Amendments to NZ IFRS (Notice No. 134)
2017-gs5880
Preview
|
General Section
|
Financial Reporting Act
|
|
9
Nov
2017
|
Issued Accounting Standard: PBE FRS 48 Service Performance Reporting (Notice No. 135)
2017-gs5879
Preview
|
General Section
|
Financial Reporting Act
|
|
9
Nov
2017
|
Issued Accounting Standard: Prepayment Features with Negative Compensation (Amendments to NZ IFRS 9) (Notice No. 136)
2017-gs5887
Preview
|
General Section
|
Financial Reporting Act
|
|
30
Oct
2017
|
Standard XRB A1 Application of the Accounting Standards Framework (Notice No. 133)
2017-gs5628
Preview
|
General Section
|
Financial Reporting Act
|
|
10
Aug
2017
|
Issued Accounting Standard: NZ IFRIC 23 Uncertainty Over Income Tax Treatments (Notice No. 131)
2017-gs4090
Preview
|
General Section
|
Financial Reporting Act
|
|
10
Aug
2017
|
Issued Accounting Standard: NZ IFRS 17 Insurance Contracts (Notice No. 132)
2017-gs4111
Preview
|
General Section
|
Financial Reporting Act
|
|
18
May
2017
|
Issued Accounting Standard: PBE IPSAS 39 Employee Benefits (Notice No. 130)
2017-gs2390
Preview
|
General Section
|
Financial Reporting Act
|
|
11
May
2017
|
Issued Accounting Standard: Approved Budget (Amendments to PBE IPSAS 1) (Notice No. 129)
2017-gs2200
Preview
|
General Section
|
Financial Reporting Act
|
|
13
Apr
2017
|
Issued Accounting Standard: Impairment of Revalued Assets (Amendments to PBE IPSASs 21 and 26) (Notice No. 128)
2017-gs1582
Preview
|
General Section
|
Financial Reporting Act
|
|
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
|
|
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
|
|
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
|
|
12
Jan
2017
|
Issued Accounting Standard: 2016 Omnibus Amendments to PBE Standards (Notice No. 122)
2017-gs38
Preview
|
General Section
|
Financial Reporting Act
|
|
12
Jan
2017
|
Issued Accounting Standard: PBE IFRS 9 Financial Instruments (Notice No. 121)
2017-gs37
Preview
|
General Section
|
Financial Reporting Act
|
|
12
Jan
2017
|
Issued Accounting Standards: PBE IPSASs 34 to 38 Interests in Other Entities (Notice No. 123)
2017-gs39
Preview
|
General Section
|
Financial Reporting Act
|
|
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
|
|
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
|
|
10
Nov
2016
|
Amendments to Standards Issued by the NZAuASB: Annual Improvements 2016 (Notice No. 117)
2016-gs6280
Preview
|
General Section
|
Financial Reporting Act
|
|
18
Aug
2016
|
Issued Accounting Standard: Classification and Measurement of Share-based Payment Transactions (Amendments to NZ IFRS 2) (Notice No. 114)
2016-gs4731
Preview
|
General Section
|
Financial Reporting Act
|
|
12
May
2016
|
Issued Accounting Standard: Disclosure Initiative (Amendments to NZ IAS 7) (Notice No.111)
2016-gs2658
Preview
|
General Section
|
Financial Reporting Act
|
|
12
May
2016
|
Issued Accounting Standard: Clarifications to NZ IFRS 15 Revenue From Contracts with Customers (Notice No. 112)
2016-gs2657
Preview
|
General Section
|
Financial Reporting Act
|
|
7
Apr
2016
|
Issued Accounting Standard: Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to NZ IAS 12) (Notice No. 110)
2016-gs1904
Preview
|
General Section
|
Financial Reporting Act
|
|
11
Feb
2016
|
Issued Accounting Standard: NZ IFRS 16 Leases (Notice No. 109 )
2016-gs749
Preview
|
General Section
|
Financial Reporting Act
|
|
11
Feb
2016
|
Issued Accounting Standard: Effective Date of Amendments to NZ IFRS 10 and NZ IAS 28 (Notice No. 108 )
2016-gs748
Preview
|
General Section
|
Financial Reporting Act
|
|
14
Jan
2016
|
Issued Accounting Standard: Donated Goods (Amendments to PBE IPSAS 23 ) (Notice No.107 )
2016-gs199
Preview
|
General Section
|
Financial Reporting Act
|
|
17
Dec
2015
|
Amendments to Professional and Ethical Standard 1 (Revised) Public Interest Entity Definition (Notice No. 106 )
2015-gs7426
Preview
|
General Section
|
Financial Reporting Act
|
|
10
Dec
2015
|
Issued Accounting Standard: Amendments to Simple Format Reporting Accounting Requirements as a Consequence of XRB A1 (Notice No. 105)
2015-gs7231
Preview
|
General Section
|
Financial Reporting Act
|
|
10
Dec
2015
|
Issued Accounting Standard: Amendments to For-profit Accounting Standards as a Consequence of XRB A1 and Other Amendments (Notice No. 103 )
2015-gs7229
Preview
|
General Section
|
Financial Reporting Act
|