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Issued Accounting Standard: PBE Interest Rate Benchmark Reform—Phase 2 (Notice No. 182)

Issued Accounting Standard: PBE Interest Rate Benchmark Reform (Notice No. 159)

Issued Accounting Standard: PBE IPSAS 41 Financial Instruments (Notice No. 151)

Issued Accounting Standard: PBE IPSAS 40 PBE Combinations (Notice No. 154)

Issued Accounting Standard: PBE IPSAS 39 Employee Benefits (Notice No. 130)

Issued Accounting Standard: PBE IFRS 9 Financial Instruments (Notice No. 121)

Issued Accounting Standard: PBE IFRS 17 Insurance Contracts (Notice No. 155)

Issued Accounting Standard: PBE FRS 48 Service Performance Reporting (Notice No. 135)

Issued Accounting Standard: Onerous Contracts—Cost of Fulfilling a Contract (Notice No. 171)

Issued Accounting Standard: Offsetting Financial Assets and Financial Liabilities (Amendments to NZ IAS 32 Financial Instruments: Presentation) (Notice No. 10)

Issued Accounting Standard: Novation of Derivatives and Continuation of Hedge Accounting (Diff Rep) (Amendments to NZ IAS 39 (Diff Rep))

Issued Accounting Standard: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to NZ IAS 39) (Notice No. 41)

Issued Accounting Standard: Non-current Liabilities with Covenants (Notice No. 216)

Issued Accounting Standard: NZ IFRS 9 Financial Instruments (Notice No. 78)

Issued Accounting Standard: NZ IFRS 18 Presentation and Disclosure in Financial Statements (Notice No. 230)

Issued Accounting Standard: NZ IFRS 17 Insurance Contracts (Notice No. 132)