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New Zealand Equivalents to International Financial Reporting Standards - 2008

New Zealand Preface

Differential Reporting

 

New Zealand Equivalents to IFRS

  • NZ IFRS 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards (592KB)
  • NZ IFRS 2 Share-based Payment (148KB)
  • NZ IFRS 3 Business Combinations (127KB)
  • NZ IFRS 4 Insurance Contracts (495KB)
  • NZ IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (359KB)
  • NZ IFRS 6 Exploration for and Evaluation of Mineral Resources (178KB)
  • NZ IFRS 7 Financial Instruments: Disclosures (584KB)
  • NZ IFRS 8 Operating Segments (489KB)

 

New Zealand Equivalents to IAS

  • NZ IAS 1 Presentation of Financial Statements (Revised 2007) (541KB)
  • NZ IAS 2 Inventories (147KB)
  • NZ IAS 7 Cash Flow Statements (256KB)
  • NZ IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (252KB)
  • NZ IAS 10 Events after the Balance Sheet Date (93KB)
  • NZ IAS 11 Construction Contracts (163KB)
  • NZ IAS 12 Income Taxes (543KB)
  • NZ IAS 16 Property, Plant & Equipment (225KB)
  • NZ IAS 17 Leases (180KB)
  • NZ IAS 18 Revenue (131KB)
  • NZ IAS 19 Employee Benefits (361KB)
  • NZ IAS 20 Accounting for Government Grants and Disclosure of Government Assistance (70KB)
  • NZ IAS 21 The Effects of Changes in Foreign Exchange Rates (183KB)
  • NZ IAS 23 Borrowing Costs (Revised 2007) (98KB)
  • NZ IAS 24 Related Party Disclosures (106KB)
  • NZ IAS 26 Accounting and Reporting by Retirement Benefit Plans (93KB)
  • NZ IAS 27 Consolidated and Separate Financial Statements (150KB)
  • NZ IAS 28 Investments in Associates (119KB)
  • NZ IAS 29 Reporting in Hyperinflationary Economies (56KB)
  • NZ IAS 31 Interests in Joint Ventures (131KB)
  • NZ IAS 32 Financial Instruments: Presentation (533KB)
  • NZ IAS 33 Earnings Per Share (404KB)
  • NZ IAS 34 Interim Financial Reporting (175KB)
  • NZ IAS 36 Impairment of Assets (335KB)
  • NZ IAS 37 Provisions, Contingent Liabilities and Contingent Assets (193KB)
  • NZ IAS 38 Intangible Assets (350KB)
  • NZ IAS 39 Financial Instruments: Recognition and Measurement (490KB)
  • NZ IAS 40 Investment Property (248KB)
  • NZ IAS 41 Agriculture (282KB)

 

New Zealand FRS

  • FRS-40 Transitional Arrangements for the Early Adoption of the New Zealand Equivalent to IAS 19 Employee Benefits (34KB)
  • FRS-41 Disclosing the Impact of Adopting New Zealand Equivalents to International Financial Reporting Standards (39KB)
  • FRS-42 Prospective Financial Statements (172KB)
  • FRS-43 Summary Financial Statements (101KB)

 

New Zealand Equivalents to IFRIC

  • NZ IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (135KB)
  • NZ IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments (122KB)
  • NZ IFRIC 3 (withdrawn)
  • NZ IFRIC 4 Determining whether an Arrangement contains a Lease(141KB)
  • NZ IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds (104KB)
  • NZ IFRIC 6 Liabilities arising from Participating in a Specific Market-Waste Electrical and Electronic Equipment (72KB)
  • NZ IFRIC 7 Applying the Restatement Approach under NZ IAS 29 Financial Reporting in Hyperinflationary Economies (180KB)
  • NZ IFRIC 8 Scope of NZ IFRS 2 (76KB)
  • NZ IFRIC 9 Reassessment of Embedded Derivatives (74KB)
  • NZ IFRIC 10 Interim Financial Reporting and Impairment (70KB)
  • NZ IFRIC 11 Group and Treasury Share Transactions (92KB)
  • NZ IFRIC 12 Service Concession Arrangements (380KB)
  • NZ IFRIC 13 Customer Loyalty Programmes (106KB)
  • NZ IFRIC 14 NZ IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction  (141KB)

 

New Zealand Equivalents to SIC

  • NZ SIC-7 Introduction of the Euro (66KB)
  • NZ SIC-10 Government Assistance - No Specific Relation to Operating Activities (48KB)
  • NZ SIC-12 Consolidation - Special Purpose Entities (67KB)
  • NZ SIC-13 Jointly Controlled Entities - Non-Monetary Contributions by Venturers (59KB)
  • NZ SIC-15 Operating Leases - Incentives (56KB)
  • NZ SIC-21 Income Taxes - Recovery of Revalued Non-Depreciable Assets (50KB)
  • NZ SIC-25 Income Taxes - Changes in the Tax Status of an Entity or its Shareholders (61KB)
  • NZ SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (81KB)
  • NZ SIC-29 Disclosure - Service Concession Arrangements (65KB)
  • NZ SIC-31 Revenue - Barter Transactions Involving Advertising Services (51KB)
  • NZ SIC-32 Intangible Assets - Web Site Costs (103KB)

 

Technical Practice Aids

  • TPA-9 Service Performance Reporting (273KB)

 

Glossary of Terms (in New Zealand Equivalents to IFRSs)

 
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