Below are links to the new accounting standards, authoritative notices, amendments, and revocations for both Public Benefit Entities and
For-Profit entities.
Recently issued accounting standards
Recently issued standards sorted by first time application date
Recently issued standards sorted by publication date
Application dates are fully set out in the relevant standard or amending standard.
| Issued | Standard/Amending standard | Mandatory date | Access the document |
|---|---|---|---|
|
Aug 2025 |
Amendments to XRB A2 resulting from the Regulatory Systems (Economic Development) Amendment Act 2025 |
29 Sept 2025 | Amending Standard |
|
Aug 2025 |
Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18 |
1 Jan 2027 | Amending Standard |
|
Jun 2025 |
RDR Concessions - NZ IFRS 18 Presentation and Disclosure in Financial Statements |
1 Jan 2027 | Amending Standard |
|
Apr 2025 |
Contracts Referencing Nature Dependent Electricity - Amendments to NZ IFRS 9 and NZ IFRS 7 |
1 Jan 2026 | Amending Standard |
|
Mar 2025 |
RDR Concessions - Amendments to the Classification and Measurement of Financial Instruments |
1 Jan 2026 | Amending Standard |
| Issued | Standard/Amending standard | Mandatory date | Access the document |
|---|---|---|---|
|
Aug 2026 |
Amendments to XRB A2 resulting from the Regulatory Systems (Economic Development) Amendment Act 2025 |
29 Sept 2025 | Amending Standard |
| Issued | Standard/Amending standard | Mandatory date | Access the document |
|---|---|---|---|
|
Aug 2024 |
Annual Improvements to NZ IFRS 2024 |
1 Jan 2026 | Amending Standard |
|
Jun 2024 |
Amendments to the Classification and Measurement of Financial Instruments |
1 Jan 2026 | Amending Standard |
|
May 2024 |
NZ IFRS 18 - Presentation and Disclosure in Financial Statements |
1 Jan 2027 | Standard |
|
Jan 2024 |
Lack of Exchangeability RDR |
1 Jan 2025 | Amending Standard |
| Issued | Standard/Amending standard | Mandatory date | Access the document |
|---|---|---|---|
|
Oct 2024 |
2024 Omnibus Amendments to PBE Standards |
1 Jan 2026 | Amending Standard |
|
Aug 2024 |
PBE Conceptual Framework Update |
1 Jan 2028 | Amendments to CF |
| Issued | Standard/Amending standard | Mandatory date | Access the document |
|---|---|---|---|
|
Nov 2023 |
Lack of Exchangeability |
1 Jan 2025 | Amending Standard |
|
Nov 2023 |
Supplier Finance Arrangements - RDR |
1 Jan 2024 | Amending Standard |
|
July 2023 |
Supplier Finance Arrangements |
1 Jan 2024 | Amending Standard |
|
July 2023 |
International Tax Reform—Pillar Two Model Rules |
1 Jan 2023 | Amending Standard |
|
May 2023 |
Disclosure of Fee for Audit Firms' Services |
1 Jan 2024 | Amending Standard |
| May 2023 | Non-current Liabilities with Covenants | 1 Jan 2024 | Amending Standard |
| Issued | Standard/Amending standard | Mandatory date | Access the document |
|---|---|---|---|
|
June 2023 |
Insurance Contracts in the Public Sector | 1 Jan 2026 | Amending Standard |
|
May 2023 |
Disclosure of Fee for Audit Firms' Services | 1 Jan 2024 | Amending Standard |
| May 2023 | Reporting Requirements for Tier 3 Not-for-Profit Entities | 1 Apr 2024 | Standard |
| May 2023 | Reporting Requirements for Tier 4 Not-for-Profit Entities | 1 Apr 2024 | Standard |
| May 2023 | Reporting Requirements for Tier 3 Public Sector Entities | 1 Apr 2024 | Standard |
| May 2023 | Reporting Requirements for Tier 4 Public Sector Entities | 1 Apr 2024 | Standard |
| Issued | Standard/Amending standard | Mandatory date | Access the document |
|---|---|---|---|
| Dec 2022 | Editorial Corrections to NZ IFRS | Immediate | Editorial Corrections to NZ IFRS |
| Nov 2022 | Lease Liability in a Sale and Leaseback | 1 Jan 2024 | Amending Standard |
| Jan 2022 | Initial Application of NZ IFRS 17 and NZ IFRS 9 – Comparative Information | 1 Jan 2023 | Amending Standard |
| Issued | Standard/Amending standard | Mandatory date | Access the document |
|---|---|---|---|
| Dec 2022 |
Editorial Corrections to PBE Standards |
Immediate | Editorial Corrections to PBE Standards |
| Aug 2022 |
Public Sector Specific Financial Instruments (Non-Authoritative Amendments to PBE IPSAS 41) |
1 Jan 2023 | Amending Standard |
| Jun 2022 |
Initial Application of PBE IFRS 17 and PBE IPSAS 41 – Comparative Information |
1 Jan 2023 | Amending Standard |
| Jun 2022 | 2022 Omnibus Amendments to PBE Standards | 1 Jan 2023 | Amending Standard |
| Issued | Standard/Amending standard | Mandatory date | Access the document |
|---|---|---|---|
| Dec 2021 | Editorial Corrections to NZ IFRS | Immediate | Editorial Corrections to NZ IFRS |
| Dec 2021 |
Editorial Corrections: Financial Reporting (Inflation Adjustments) Regulations 2021 |
Immediate | Editorial Corrections: Financial Reporting (Inflation Adjustments) Regulations 2021 |
| Jul 2021 |
Amendment to NZ IAS 12 - Deferred Tax related to Assets and Liabilities arising from a Single Transaction |
1 Jan 2023 | Amending Standard |
| Apr 2021 |
Covid-19-Related Rent Concessions beyond 30 June 2021 |
1 Apr 2021 | Amending Standard |
| Mar 2021 | Disclosure of Accounting Policies | 1 Jan 2023 | Amendment to NZ IAS 1 |
| Mar 2021 | Definition of Accounting Estimates | 1 Jan 2023 | Amendment to NZ IAS 8 |
| Issued | Standard/Amending standard | Mandatory date | Access the document |
|---|---|---|---|
| Dec 2021 | Editorial Corrections to PBE Standards | Immediate | Editorial Corrections to PBE Standards |
| Dec 2021 | Editorial Corrections: Financial Reporting (Inflation Adjustments) Regulations 2021 | Immediate | Editorial Corrections: Financial Reporting (Inflation Adjustments) Regulations 2021 |
| Feb 2021 | Editorial corrections to PBE Standards | Immediate | Editorial Corrections |
| Issued | Standard/Amending standard | Mandatory date | Access the document |
|---|---|---|---|
| Dec 2020 | Editorial corrections to NZ IFRS | Immediate | Editorial Corrections |
| Sep 2020 | Interest Rate Benchmark Reform—Phase 2 | 1 Jan 2021 | |
| Aug 2020 | Amendments to NZ IFRS 17 | 1 Jan 2023 | |
| Aug 2020 |
Extension of the Temporary Exemption from Applying NZ IFRS 9 |
1 Jan 2021 | |
| Aug 2020 | Classification of Liabilities as Current or Non‑current—Deferral of Effective Date (to 1 January 2023) |
1 Jan 2022 | |
| Aug 2020 |
Going Concern Disclosures (Amendments to FRS-44) |
Annual periods ending on or after 30 September 2020 | |
| Jun 2020 | Reference to the Conceptual Framework | Jan 2022 | |
| Jun 2020 | Annual Improvements to NZ IFRS 2018–2020 | Jan 2022 | |
| Jun 2020 | Onerous Contracts—Cost of Fulfilling a Contract | Jan 2022 | |
| Jun 2020 | Property, Plant and Equipment Proceeds before Intended Use | Jan 2022 | |
| Jun 2020 | Covid-19-Related Rent Concessions | Jun 2020 | |
| Apr 2020 | Classification of Liabilities as Current or Non-current | Jan 2022 |
| Issued | Standard/Amending standard | Mandatory date | Access the document |
|---|---|---|---|
| Nov 2020 | PBE Interest Rate Benchmark Reform—Phase 2 | 1 Jan 2021 | |
| Aug 2020 | Amendments to PBE IFRS 17 | 1 Jan 2023 | |
| Aug 2020 |
2020 Amendments to PBE FRS 48 - Deferral of effective date to 1 January 2022 |
1 Jan 2021 | Amending standard |
| Aug 2020 |
Going Concern Disclosures (Amendments to PBE IPSAS 1) |
Annual periods ending on or after 30 September 2020 | Amending standard |
| Feb 2020 | PBE Interest Rate Benchmark Reform | Jan 2020 | |
| Feb 2020 | Withdrawal of PBE FRS 46 (Amendments to PBE FRS 47) |
Jan 2021 |
|
| Feb 2020 | Revocation of PBE FRS 46 |
Jan 2021 |