|
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
|
|
21
Apr
2021
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2021-go1440
Preview
|
Departmental
|
Financial Reporting Act
|
|
15
Apr
2021
|
Annual Improvements 2020 (Notice No. 187)
2021-au1312
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
30
Mar
2021
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2021-go1120
Preview
|
Departmental
|
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
|
|
9
Mar
2021
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2021-go768
Preview
|
Departmental
|
Financial Reporting Act
|
|
4
Mar
2021
|
Revisions to Professional and Ethical Standard 1: Revisions to the Code to promote the role and mindset expected of assurance practitioners (Notice No. 184)
2021-au683
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
16
Feb
2021
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2021-go480
Preview
|
Departmental
|
Financial Reporting Act
|
|
4
Feb
2021
|
International Standard on Related Services Engagements (New Zealand) 4400 Agreed-Upon Procedures Engagements (Notice No. 183)
2021-au303
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
28
Jan
2021
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2021-go234
Preview
|
Departmental
|
Financial Reporting Act
|
|
19
Jan
2021
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2021-go125
Preview
|
Departmental
|
Financial Reporting Act
|
|
15
Dec
2020
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2020-go5672
Preview
|
Departmental
|
Financial Reporting Act
|
|
30
Nov
2020
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2020-go5401
Preview
|
Departmental
|
Financial Reporting Act
|
|
16
Nov
2020
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2020-go5199
Preview
|
Departmental
|
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
|
|
22
Oct
2020
|
Amendments to Professional and Ethical Standard 1: Part 2, Assurance Practitioners Performing Professional Activities Pursuant to Their Relationship with the Firm (Notice No. 181)
2020-au4760
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
5
Oct
2020
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2020-go4581
Preview
|
Departmental
|
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
|
|
10
Aug
2020
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2020-go3533
Preview
|
Departmental
|
Financial Reporting Act
|
|
22
Jul
2020
|
Issued Standard: XRB Au1 Application of Auditing and Assurance Standards (Legislative Update) (Notice No. 172)
2020-au3140
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
1
Jul
2020
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2020-go2884
Preview
|
Departmental
|
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
|
|
25
Jun
2020
|
New Zealand Standard on Review Engagements – NZ SRE 2410 (Revised) Review of Financial Statements Performed by the Independent Auditor of the Entity (Notice No. 167)
2020-au2740
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
11
Jun
2020
|
Conforming Amendments to Auditing and Assurance Standards as a result of the revised Professional and Ethical Standard 1 (Notice No. 166)
2020-au2463
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
|
|
23
Apr
2020
|
International Standard on Auditing (New Zealand) 315 (Revised 2019) Identifying and Assessing the Risks of Material Misstatement and Related Conforming and Consequential Amendments (Notice No. 164)
2020-au1719
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
21
Apr
2020
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2020-go1693
Preview
|
Departmental
|
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
|
|
7
Apr
2020
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2020-go1529
Preview
|
Departmental
|
Financial Reporting Act
|
|
20
Mar
2020
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2020-go1238
Preview
|
Departmental
|
Financial Reporting Act
|
|
9
Mar
2020
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2020-go1030
Preview
|
Departmental
|
Financial Reporting Act
|
|
27
Feb
2020
|
Amendment to Standards Issued by the NZAuASB: ISA (NZ) 560 Subsequent Events (Notice No. 162)
2020-au866
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
|
|
21
Feb
2020
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2020-go767
Preview
|
Departmental
|
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
|
|
17
Jan
2020
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2020-go173
Preview
|
Departmental
|
Financial Reporting Act
|
|
29
Nov
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go5534
Preview
|
Departmental
|
Financial Reporting Act
|
|
15
Nov
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go5244
Preview
|
Departmental
|
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
|
|
25
Oct
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go4926
Preview
|
Departmental
|
Financial Reporting Act
|
|
11
Oct
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go4707
Preview
|
Departmental
|
Financial Reporting Act
|
|
27
Sep
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go4462
Preview
|
Departmental
|
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
|
|
30
Aug
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go4055
Preview
|
Departmental
|
Financial Reporting Act
|
|
23
Aug
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go3892
Preview
|
Departmental
|
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
|
|
9
Aug
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go3682
Preview
|
Departmental
|
Financial Reporting Act
|
|
29
Jul
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go3481
Preview
|
Departmental
|
Financial Reporting Act
|
|
12
Jul
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go3253
Preview
|
Departmental
|
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
|
|
1
Jul
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go3054
Preview
|
Departmental
|
Financial Reporting Act
|
|
18
Jun
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go2775
Preview
|
Departmental
|
Financial Reporting Act
|
|
10
Jun
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go2613
Preview
|
Departmental
|
Financial Reporting Act
|
|
17
May
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go2251
Preview
|
Departmental
|
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
|
|
3
May
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go2028
Preview
|
Departmental
|
Financial Reporting Act
|
|
11
Apr
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go1623
Preview
|
Departmental
|
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
|
|
28
Mar
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go1354
Preview
|
Departmental
|
Financial Reporting Act
|
|
14
Mar
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go1141
Preview
|
Departmental
|
Financial Reporting Act
|
|
21
Feb
2019
|
New Zealand Auditing Standard 1 The Audit of Service Performance Information (Notice No. 150)
2019-au773
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
14
Feb
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go654
Preview
|
Departmental
|
Financial Reporting Act
|
|
28
Jan
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go373
Preview
|
Departmental
|
Financial Reporting Act
|
|
11
Jan
2019
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2019-go169
Preview
|
Departmental
|
Financial Reporting Act
|
|
20
Dec
2018
|
Professional and Ethical Standard 1 International Code of Ethics for Assurance Practitioners (Including International Independence Standards) (New Zealand) (Notice No. 147)
2018-gs6321
Preview
|
General Section
|
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
|
|
14
Dec
2018
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2018-go6302
Preview
|
Departmental
|
Financial Reporting Act
|
|
16
Nov
2018
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2018-go5758
Preview
|
Departmental
|
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
|
|
8
Nov
2018
|
International Standard on Auditing (New Zealand) 540 (Revised) Auditing Accounting Estimates and Related Disclosures and Related Conforming and Consequential Amendments (Notice No. 145)
2018-gs5532
Preview
|
General Section
|
Financial Reporting Act
|
|
26
Oct
2018
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2018-go5331
Preview
|
Departmental
|
Financial Reporting Act
|
|
5
Oct
2018
|
Approval of Qualified Person for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2018-go4969
Preview
|
Departmental
|
Financial Reporting Act
|
|
20
Sep
2018
|
Approval of Qualified Person for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2018-go4699
Preview
|
Departmental
|
Financial Reporting Act
|
|
31
Aug
2018
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2018-go4296
Preview
|
Departmental
|
Financial Reporting Act
|
|
27
Jul
2018
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2018-go3663
Preview
|
Departmental
|
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
|
|
6
Jul
2018
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2018-go3320
Preview
|
Departmental
|
Financial Reporting Act
|
|
18
Jun
2018
|
Approval of Qualified Person for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2018-go2921
Preview
|
Departmental
|
Financial Reporting Act
|
|
18
May
2018
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2018-go2376
Preview
|
Departmental
|
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
|
|
4
May
2018
|
Approval of Qualified Person for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2018-go2083
Preview
|
Departmental
|
Financial Reporting Act
|
|
13
Apr
2018
|
Approval of Qualified Persons for the Purposes of Section 36(1)(d)(ii) of the Financial Reporting Act 2013
2018-go1731
Preview
|
Departmental
|
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
|