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New Zealand Gazette – 1995 – No. 139

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✨ Financial Statements Notes

27 NOVEMBER NEW ZEALAND GAZETTE 4539

TRANS POWER NEW ZEALAND LIMITED GROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 1995

(m) Early Adoption of Financial Reporting Standards

Presentation of Financial Reports (FRS-2) and Information to be Disclosed in Financial Statements (FRS-9) have been approved by the Accounting Standards Review Board and will apply to the Group for the period ended 30 June 1996.

The Group has elected to adopt the formats and disclosures described in FRS-2 and FRS-9 for the current year.

Changes in Accounting Policies

Effective from 1 July 1994, the Group has changed the basis of measurement of its fixed assets from historical cost to modified historical cost, using the optimised deprival valuation methodology (ODV). As a result of adopting modified historical cost, fixed assets have been revalued on a group basis by $45 million as at 30 June 1995.

The Directors believe that modified historical cost provides more relevant information to the users of the financial statements about the value of the Group’s fixed assets and the cost of the use of those assets in the business.

All other policies have been applied on bases consistent with those used in previous periods.

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VUW Te Waharoa — NZ Gazette 1995, No 139

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The Executive Wing of Parliament (depicted) is universally known as The Beehive. It was completed in 1977 and remains the primary office for the elected Government of the day.

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🏗️ Notes to the Financial Statements for Trans Power New Zealand Limited (continued from previous page)

Domain🏗️ Infrastructure & Public Works
KeywordsFinancial Statements, Accounting Policies, Revenue, Current Assets, Investments, Fixed Assets, Depreciation, Valuation, Capital Expenditure, Infrastructure Asset, Asset Management Plan, Operating Capability, National Grid, Taxation, Deferred Tax, Foreign Currencies, Financial Instruments

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