BDO SOAPS: Current Standards (NZ IFRS)

NZ IFRS	Name
NZ IFRS 1	First Time Adoption of NZ IFRS - V1: 2020
NZ IFRS 2	Share Based Payment - V1: 2020
NZ IFRS 3	Business Combinations - V1: 2021
NZ IFRS 4	Insurance Contracts - V1: 2020
NZ IFRS 5	Non-Current Assets Held for Sale and Discontinued Operations - V1: 2020
NZ IFRS 6	Exploration for and Evaluation of Mineral Resources - V1: 2020
NZ IFRS 7	Financial Instruments - Disclosures - V1: 2020
NZ IFRS 8	Operating Segments - V1: 2020
NZ IFRS 9	Financial Instruments - V1: 2021
NZ IFRS 10	Consolidated Financial Statements - V1: 2020
NZ IFRS 11	Joint Arrangements - V1: 2020
NZ IFRS 12	Disclosure of Interests in Other Entities - V1: 2020
NZ IFRS 13	Fair Value Measurement - V1: 2020
NZ IFRS 14	Regulatory Deferral Accounts - V1: 2020
NZ IFRS 15	Revenue from Contracts with Customers - V1: 2020
NZ IFRS 16	Leases - V1: 2021
NZ IFRS 17	Insurance Contracts - V1: 2021

NZ IAS 1	Presentation of Financial Statements - V1: 2021
NZ IAS 2	Inventories - V1: 2020
NZ IAS 7	Statement of Cash Flows - V1: 2020
NZ IAS 8	Accounting Policies, Changes in Accounting Estimates and Errors - V1: 2021
NZ IAS 10	Events After the Reporting Period - V1: 2020
NZ IAS 12	Income Taxes - V1: 2021
NZ IAS 16	Property Plant and Equipment (PPE) - V1: 2020
NZ IAS 19	Employee Benefits - V1: 2020
NZ IAS 20	Government Grants - V1: 2020
NZ IAS 21	The Effects of Changes in Foreign Exchange Rates - V1: 2020
NZ IAS 23	Borrowing Costs - V1: 2020
NZ IAS 24	Related Party Disclosures - V1: 2020
NZ IAS 26	Accounting Benefit Plans and Reporting by Retirement Benefit Plans - V1: 2020
NZ IAS 27	Separate Financial Statements - V1: 2020
NZ IAS 28	Investments in Associates and Joint Ventures - V1: 2020
NZ IAS 29	Financial Reporting in Hyperinflationary Economies - V1: 2020
NZ IAS 32	Financial Instruments - Presentation - V1: 2020
NZ IAS 33	Earnings Per Share - V1: 2020
NZ IAS 34	Interim Reporting - V1: 2020
NZ IAS 36	Impairment - V1: 2020
NZ IAS 37	Provisions, Contingent Liabilities and Contingent Assets - V1: 2021
NZ IAS 38	Intangible Assets - V1: 2020
NZ IAS 39	Financial Instruments - Recognition and Measurement - V1: 2020
NZ IAS 40	Investment Property - V1: 2020
NZ IAS 41	Agriculture - V1: 2020

FRS 42	Prospective Financial Statements - V1: 2020
FRS 43	Summary Financial Statements - V1: 2020
FRS 44	New Zealand Additional Disclosures - V1: 2020

NZ IFRIC	Name
NZ IFRIC 1	Changes in Existing Decommissioning, Restoration and Similar Liabilities - V1: 2020
NZ IFRIC 2	Members' Shares in Co-operative Entities and Similar Instruments - V1: 2020
NZ IFRIC 5	Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Schemes - V1: 2020
NZ IFRIC 6	Liabilities Arising from Participating in a Specific Market - V1: 2020 - Waste Electrical and Electronic Equipment
NZ IFRIC 7	Applying the Restatment Approach Under NZ IAS 29 - Financial Reporting in Hyperinflationary Economies - V1: 2020
NZ IFRIC 9	Reassessment of Embedded Derivatives - V1: 2020
NZ IFRIC 10	Interim Financial Reporting and Impairment - V1: 2020
NZ IFRIC 12	Service Concession Arrangements - V1: 2020
NZ IFRIC 14	NZ IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and Their Interaction - V1: 2020
NZ IFRIC 16	Hedges of a Net Investment in a Foreign Operation - V1: 2021
NZ IFRIC 17	Distribution of Non-Cash Assets to Owners - V1: 2020
NZ IFRIC 19	Extinguishing Financial Liabilities with Equity Instruments - V1: 2020
NZ IFRIC 20	Stripping Costs in the Production Phase of a Surface Mine - V1: 2020
NZ IFRIC 21	Levies - V1: 2020
NZ IFRIC 22	Foreign Currency Transactions and Advance Consideration - V1: 2020
NZ IFRIC 23	Uncertainty Over Income Tax Treatments - V1: 2020

NZ SIC 7	Introduction of the Euro - V1: 2020
NZ SIC 10	Government Assistance - No Specific Relation to Operating Activities - V1: 2020
NZ SIC 25	Income Taxes - Changes in the Tax Status of an Entity or it's Shareholders - V1: 2020
NZ SIC 29	Service Concession Arrangements - Disclosure - V1: 2020
NZ SIC 32	Intangible Assets: Website Costs - V1: 2020