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

Issued Accounting Standard: Disclosure Concessions for NZ IFRS 15 (Notice No. 89)

Issued Accounting Standard: Definition of a Business (Amendments to NZ IFRS 3) (Notice No. 148)

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)

Issued Accounting Standard: Definition of Accounting Estimates (Notice No. 186)

Issued Accounting Standard: Defined Benefit Plans: Employee Contributions (Amendments to NZ IAS 19) (Notice No. 60)

Issued Accounting Standard: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Notice No. 191)

Issued Accounting Standard: Covid-19-Related Rent Concessions beyond 30 June 2021 (Notice No. 188)

Issued Accounting Standard: Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Notice No. 176)

Issued Accounting Standard: Classification of Liabilities as Current or Non-current (Notice No. 163)

Issued Accounting Standard: Classification and Measurement of Share-based Payment Transactions (Amendments to NZ IFRS 2) (Notice No. 114)

Issued Accounting Standard: Clarifications to NZ IFRS 15 Revenue From Contracts with Customers (Notice No. 112)

Issued Accounting Standard: Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to NZ IAS 16 and NZ IAS 38) (Notice No. 75)

Issued Accounting Standard: COVID-19-Related Rent Concessions (Notice No. 165)

Issued Accounting Standard: Approved Budget (Amendments to PBE IPSAS 1) (Notice No. 129)

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