✨ Financial Reporting Standards
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NEW ZEALAND GAZETTE, No. 165
3 DECEMBER 2010
Standards approved but not yet effective
Initial application of the following Standards, Interpretations and Amendments will not have a significant impact on the financial statements:
| Standard/Interpretation | Effective for annual reporting periods beginning on or after | Expected to be initially applied in the financial year ending |
|---|---|---|
| Improvements to New Zealand Equivalents to International Financial Reporting Standards 2009 | * | 30 June 2011 |
| Amendments to IAS 24 \'Related Party Disclosures\' | 1 January 2011 | 30 June 2012 |
| NZ IFRS 9 Financial Instruments | 1 January 2013 | 30 June 2014 |
| Improvements to New Zealand Equivalents International Financial Reporting Standards 2010 | ||
| - Improvements to NZ IFRS 3 and NZ IAS 27 | 1 July 2010 | 30 June 2011 |
| - Improvements to other standards | 1 January 2011 | 30 June 2012 |
- The effective date and transitional provisions vary by Standard. Most of the improvements are effective for annual periods beginning on or after 1 January 2010, with earlier adoption permitted.
All other standards and interpretations approved but not yet effective that are not included above are not relevant to the Division.
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NZ Gazette 2010, No 165
✨ LLM interpretation of page content
🏭 Standards approved but not yet effective
🏭 Trade, Customs & IndustryAccounting standards, Financial statements, Future impact