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Issued Accounting Standard: NZ IFRS 16 Leases (Notice No. 109)

Issued Accounting Standard: NZ IFRS 15 Revenue From Contracts With Customers (Notice No. 74)

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

Issued Accounting Standard: NZ IFRIC 23 Uncertainty Over Income Tax Treatments (Notice No. 131)

Issued Accounting Standard: NZ Equivalent to IFRIC Interpretation 21 Levies (Notice No. 37)

Issued Accounting Standard: NZ Equivalent to IFRIC Interpretation 21 (Diff Rep) Levies (Notice No. 38)

Issued Accounting Standard: NZ Equivalent to IFRIC Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine (Notice No. 9)

Issued Accounting Standard: Mandatory Effective Date and Transition Disclosures (Amendments to NZ IFRS 9 Financial Instruments (2009) and (2010) and NZ IFRS 7 Financial Instruments: Disclosures) (Notice No. 12)

Issued Accounting Standard: Mandatory Date of Amendments to NZ IFRS 10 and NZ IAS 28 (2024) (Notice No. 231)

Issued Accounting Standard: Long-term Interests in Associates and Joint Ventures (Amendments to NZ IAS 28) (Notice No. 137)

Issued Accounting Standard: Lease Liability in a Sale and Leaseback (Notice No. 204)

Issued Accounting Standard: Lack of Exchangeability RDR (Notice No. 228)

Issued Accounting Standard: Lack of Exchangeability (Notice No. 226)

Issued Accounting Standard: Investment Entities: Applying the Consolidation Exception (Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 28) (Notice No. 90)

Issued Accounting Standard: International Tax Reform – Pillar Two Model Rules (Amendments to NZ IAS 12) (Notice No. 222)

Issued Accounting Standard: Interests in Other Entities (Amendments to PBE SFR-A (PS)) (Notice No. 81)