✨ Financial Reporting Standards Notices
NEW ZEALAND GAZETTE, No. 136
15 NOVEMBER 2012
External Reporting Board
Financial Reporting Act 1993
XRB A1 Accounting Standards Framework (FP Entities Update) (Notice No. 19)
Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the has issued XRB A1 Accounting Standards Framework (FP Entities Update).
XRB A1 (FP Entities Update):
- applies to all reporting entities and groups, other than where expressly exempted by its terms, the terms of any other approved accounting standard or by law;
- applies to annual periods beginning on or after 1 December 2012, with early adoption allowed; and
- is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.
Copies of the standards may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington.
Copies are also available on the XRB’s website
Dated this 9th day of November 2012.
KEVIN SIMPKINS, Chair, External Reporting Board.
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Notice of Direction as to Authoritative Support – New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (Notice No. 20)
The New Zealand Accounting Standards Board of the External Reporting Board hereby gives direction, pursuant to section 24(1)(d) of the Financial Reporting Act 1993, that the New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (NZ Framework) has authoritative support.
The NZ Framework may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington.
Copies are also available on the XRB’s website
Dated this 7th day of November 2012.
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.
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NZ IFRSs for Tier 1 and Tier 2 For-Profit Entities (Notice No. 21)
Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Accounting Standards Board of the External Reporting Board has issued the following suite of accounting standards:
- NZ IFRS 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards
- NZ IFRS 2 Share-based Payment
- NZ IFRS 3 Business Combinations
- NZ IFRS 4 Insurance Contracts
- NZ IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
- NZ IFRS 6 Exploration for and Evaluation of Mineral Resources
- NZ IFRS 7 Financial Instruments: Disclosures
- NZ IFRS 8 Operating Segments
- NZ IFRS 9 (2009) Financial Instruments
- NZ IFRS 9 (2010) Financial Instruments
- NZ IFRS 10 Consolidated Financial Statements
- NZ IFRS 11 Joint Arrangements
- NZ IFRS 12 Disclosure of Interests in Other Entities
- NZ IFRS 13 Fair Value Measurement
- NZ IAS 1 Presentation of Financial Statements
- NZ IAS 2 Inventories
- NZ IAS 7 Statement of Cash Flows
- NZ IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
- NZ IAS 10 Events after the Reporting Period
- NZ IAS 11 Construction Contracts
- NZ IAS 12 Income Taxes
- NZ IAS 16 Property, Plant and Equipment
- NZ IAS 17 Leases
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NZ Gazette 2012, No 136
✨ LLM interpretation of page content
💰 XRB A1 Accounting Standards Framework (FP Entities Update) Notice
💰 Finance & Revenue9 November 2012
Accounting Standards, Financial Reporting, XRB, FP Entities
- KEVIN SIMPKINS, Chair, External Reporting Board
💰 Notice of Direction as to Authoritative Support – NZ Equivalent to IASB Conceptual Framework
💰 Finance & Revenue7 November 2012
Accounting Standards, Conceptual Framework, Financial Reporting, IASB
- MICHELE EMBLING, Chair, New Zealand Accounting Standards Board
💰 NZ IFRSs for Tier 1 and Tier 2 For-Profit Entities Notice
💰 Finance & RevenueAccounting Standards, IFRS, Financial Reporting, Tier 1, Tier 2