✨ Financial Statements Notes
NEW ZEALAND GAZETTE, No. 29
10 MARCH 2009
THE COMMUNITY TRUST OF SOUTHLAND
NOTES TO & FORMING PART OF THE FINANCIAL STATEMENTS
For the Year Ended 31 March, 2008
Standards, interpretations and amendments to published standards that are not yet effective
Initial application of the following standards is not expected to have any material impact to the financial report of the Trust.
| Standard | Effective for annual Reporting Periods Beginning on or after | Expected to be initially Applied in the financial year ending |
|---|---|---|
| NZ IFRS 8 "Operating Segments" | 1 January 2009 | 31 March 2010 |
| NZ IAS-1 Presentation of Financial Statements - Revised Standard | 1 January 2009 | 31 March 2010 |
| Standard/Interpretation | Effective for annual Reporting Periods Beginning on or after | Expected to be initially Applied in the financial year ending |
|---|---|---|
| NZ IFRIC-12 "Service Concession Arrangements" | 1 January 2008 | 31 March 2009 |
| NZ IFRIC-12 "Customer Loyalty Programmes" | 1 July 2008 | 31 March 2010 |
| NZ IFRIC-14 "NZ IAS-19 The Limit on a defined Benefit Asset, Minimum Funding Requirements and their Interaction" | 1 January 2008 | 31 March 2009 |
| NZ IAS-23 "Borrowing Costs" - revised standard | 1 January 2009 | 31 March 2010 |
| NZ IFRS-2 "Share based Payment" - revised standard | 1 January 2009 | 31 March 2010 |
| NZ IFRS-3 "Business Combinations" - revised standard | 1 July 2009 | 31 March 2011 |
| NZ IAS-27 "Consolidated and Separate Financial Statements" - revised standard | 1 July 2009 | 31 March 2011 |
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NZ Gazette 2009, No 29
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Financial Statements of The Community Trust of Southland
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💰 Finance & Revenue26 November 2008
Financial Statements, Community Trust, Southland, Accounting Standards, NZ IFRS, NZ IAS, NZ IFRIC