New Zealand Gazette – 2008 – No. 186

Page 4870

✨ Financial Statements

4870 NEW ZEALAND GAZETTE, No. 186 28 NOVEMBER 2008

TRANSPOWER NEW ZEALAND LIMITED LINES BUSINESS

International Financial Reporting Standards". Note 31 contains an explanation of the transition to NZ IFRS. Comparative information has been restated to conform to the requirements of NZ IFRS.

New Standards and Interpretations Not Yet Adopted

NZ IFRS 8 Operating Segments was approved by the Accounting Standards Review Board in December 2006 and is applicable for accounting periods on or after 1 January 2009. The Transpower Lines Business has not applied this standard early.

If the Transpower Lines Business did apply this standard early, the impact would have been:
i) No change in scope, there would still be one reportable operating segment, transmission.

Gazette.govt.nz — NZ Gazette 2008, No 186

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✨ LLM interpretation of page content

🏭 Transpower New Zealand Limited Lines Business Financial Statements (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Statements, Accounting Policies, NZ IFRS, Operating Segments, Transition to NZ IFRS

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