New Zealand Gazette – 2011 – No. 172

Page 4892

✨ ASB Community Trust Financial Statements Notes

NEW ZEALAND GAZETTE, No. 172
9 NOVEMBER 2011

ASB COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2011

NZ IFRS 9 Financial Instruments. The requirements of this standard represent a significant change from the existing requirements of NZ IAS 39 in respect of financial assets. The standard contains two primary measurement categories for financial assets: amortised cost and fair value, and eliminates the existing NZ IAS 39 categories of held to maturity, available for sale, and loans and receivables. A financial asset would be measured at amortised cost if it is held to collect contractual cash flows and interest on specified dates. All other financial assets would be measured at fair value.

NZ IAS 24 Related Party Disclosures simplifies the definition of a related party.

NZ IFRS 7 Financial Instruments: Disclosures requires qualitative disclosures to be made in the context of the quantitative disclosures to better enable users to evaluate the Group’s exposures to risks arising from financial instruments.

NZ IAS 1 Presentation of Financial Statements: This amendment requires that changes in each component of equity arising from transactions in the statement of comprehensive income to be separately disclosed either in the statement of changes in equity or in the notes.

The Group does not plan to early adopt any of the above noted Financial Reporting Standards. A formal impact assessment is yet to be performed.

Gazette.govt.nz — NZ Gazette 2011, No 172

Parliament House (depicted) was completed in 1918 and remains the primary seat of Parliament.

✨ LLM interpretation of page content

💰 ASB Community Trust Financial Statements Notes (continued from previous page)

Domain💰 Finance & Revenue
KeywordsFinancial Reporting Standards, NZ IFRS 9, NZ IAS 24, NZ IFRS 7, NZ IAS 1, ASB Community Trust

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