|
ED PBE IPSAS 47 Revenue and ED PBE IPSAS 48 Transfer Expenses
|
1 December 2025
|
| Amendments to PBE Standards: Specific IFRIC Interpretations |
1 December 2025 |
| Stripping Costs in the Production Phase of a Surface Mine (Proposed Amendments to PBE IPSAS 12 Inventories) |
30 September 2025 |
| PBE IPSAS 50 Exploration for and Evaluation of Mineral Resources |
30 September 2025 |
| Reporting and assurance of service performance information - Tier 1 and Tier 2 not-for-profit entities |
29 August 2025 |
| 2025 Amendments to XRB A1 Application of the Accounting Standards Framework |
29 August 2025 |
| Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18 |
31 July 2025 |
| Amendments to XRB A2 resulting from the Regulatory Systems (Economic Development) Amendment Act 2025 |
22 July 2025 |
| RDR Concessions: NZ IFRS 18 Presentation and Disclosure in Financial Statements |
29 May 2025 |
| RDR Concessions: Amendments to the Classification and Measurement of Financial Instruments |
31 January 2025 |
| 2024 Omnibus Amendments to PBE Standards |
15 August 2024 |
| Sale or Contribution of Assets between an Investor and its Associate or Joint Venture |
22 April 2024 |
| PBE Conceptual Framework Update |
21 June 2024 |
| Public Benefit Entity Tier Sizes |
26 January 2024 |
| Lack of Exchangeability - RDR |
21 November 2023 |
| Supplier Finance Arrangements - RDR |
30 September 2023 |
| New leases standard for PBEs |
25 November 2022 |
| Improving disclosure of fees paid to audit firms—Public Benefit Entities |
30 September 2022 |
| Improving disclosure of fees paid to audit firms—For-Profit Entities |
30 September 2022 |
| Reporting Requirements for Tier 4—Public Sector Entities |
30 September 2022 |
| Reporting Requirements for Tier 3—Public Sector Entities |
30 September 2022 |
| Reporting Requirements for Tier 4—Not-for-Profit Entities |
30 September 2022 |
|
Reporting Requirements for Tier 3—Not-for-Profit Entities
|
30 September 2022
|
|
Public Sector Specific Financial Instruments
|
11 July 2022
|
|
Insurance Contracts in the Public Sector
|
8 June 2022
|
|
Initial Application of PBE IFRS 17 and PBE IPSAS 41—Comparative Information
|
27 May 2022
|
|
2022 Omnibus Amendments to PBE Standards
|
27 May 2022
|
|
Request for information – Simple Format Reporting Standards – Post-implementation Review
|
31 March 2021
|
|
PBE Interest Rate Benchmark Reform—Phase 2
|
26 October 2020
|
| Proposed 2020 Amendments to PBE FRS 48 |
10 August 2020 |
| Going Concern Disclosures (Proposed amendments to FRS-44) |
24 July 2020 |
| Going Concern Disclosures (Proposed amendments to PBE IPSAS 1) |
24 July 2020 |
| PBE IFRS 17 – Deferral of Effective Date |
22 July 2020 |
| Withdrawal of PBE FRS 46 (Proposed amendments to PBE FRS 47) |
31 January 2020 |
| PBE Interest Rate Benchmark Reform |
14 January 2020 |
| Amendments to PBE IFRS 17 |
19 November 2019 |
| 2019 Omnibus Amendments to NZ IFRS |
16 August 2019 |
| Uncertainty over Income Tax Treatments (Proposed amendments to PBE IAS 12) |
28 June 2019 |
| PBE IFRS 17 Insurance Contracts |
17 May 2019 |
| 2018 Amendments to XRB A1 Appendix A (When is an Entity a Public Benefit Entity?) |
29 March 2019 |
| Effective Date of PBE IFRS 9 |
28 February 2019 |
| PBE IPSAS 41 Financial Instruments |
28 February 2019 |
| PBE IPSAS 40 PBE Combinations |
31 January 2019 |
| 2018 Omnibus Amendments to PBE Standards |
28 September 2018 |
| Omnibus Amendments to Tier 3 and Tier 4 PBE Accounting Requirements |
30 May 2018 |
| RDR Proposals for NZ IFRS 16 and NZ IAS 7 |
23 April 2018 |
| Proposed Amendments to FRS-42 Prospective Financial Statements |
28 February 2018 |
| 2017 Omnibus Amendments to NZ IFRS |
9 October 2017 |
| Proposed Amendments to XRB A1 |
28 August 2017 |
| PBE FRS XX Service Performance Reporting |
28 July 2017 |
|
Amendments to RDR for Tier 2 For-profit Entities
|
26 May 2017
|
| PBE IPSAS 39 Employee Benefits |
3 March 2017 |
| Impairment of Revalued Assets (Proposed Amendments to PBE IPSASs 21 and 26) |
20 February 2017 |
| Approved Budget (Proposed Amendments to PBE IPSAS 1) |
20 February 2017 |
| 2016 Omnibus Amendments to PBE Standards |
11 November 2016 |
| PBE IFRS 9 Financial Instruments |
30 September 2016 |
| Service Performance Reporting |
29 July 2016 |
| PBE Interests in Other Entities |
30 June 2016 |
| Public Benefit Entities’ Conceptual Framework (the PBE Conceptual Framework) |
15 February 2016 |
