✨ Accounting Standards Listing
15 NOVEMBER 2012
NEW ZEALAND GAZETTE, No. 136
3995
| NZ IAS 18 | Revenue |
| NZ IAS 19 | Employee Benefits |
| NZ IAS 19 (as amended in 2011) |
Employee Benefits |
| NZ IAS 20 | Accounting for Government Grants and Disclosure of Government Assistance |
| NZ IAS 21 | The Effects of Changes in Foreign Exchange Rates |
| NZ IAS 23 | Borrowing Costs |
| NZ IAS 24 | Related Party Disclosures |
| NZ IAS 26 | Accounting and Reporting by Retirement Benefit Plans |
| NZ IAS 27 | Consolidated and Separate Financial Statements |
| NZ IAS 27 (as amended in 2011) |
Separate Financial Statements |
| NZ IAS 28 | Investments in Associates |
| NZ IAS 28 (as amended in 2011) |
Investments in Associates and Joint Ventures |
| NZ IAS 29 | Financial Reporting in Hyperinflationary Economies |
| NZ IAS 31 | Interests in Joint Ventures |
| NZ IAS 32 | Financial Instruments: Presentation |
| NZ IAS 33 | Earnings per Share |
| NZ IAS 34 | Interim Financial Reporting |
| NZ IAS 36 | Impairment of Assets |
| NZ IAS 37 | Provisions, Contingent Liabilities and Contingent Assets |
| NZ IAS 38 | Intangible Assets |
| NZ IAS 39 | Financial Instruments: Recognition and Measurement |
| NZ IAS 40 | Investment Property |
| NZ IAS 41 | Agriculture |
| FRS-42 | Prospective Financial Statements |
| FRS-43 | Summary Financial Statements |
| FRS-44 | New Zealand Additional Disclosures |
| NZ IFRIC 1 | Changes in Existing Decommissioning, Restoration and Similar Liabilities |
| NZ IFRIC 2 | Members\' Shares in Co-operative Entities and Similar Instruments |
| NZ IFRIC 4 | Determining whether an Arrangement contains a Lease |
| NZ IFRIC 5 | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds |
| NZ IFRIC 6 | Liabilities arising from Participation in a Specific Market—Waste Electrical and Electronic Equipment |
| NZ IFRIC 7 | Applying the Restatement Approach under NZ IAS 29 Financial Reporting in Hyperinflationary Economies |
| NZ IFRIC 9 | Reassessment of Embedded Derivatives |
| NZ IFRIC 10 | Interim Financial Reporting and Impairment |
| NZ IFRIC 12 | Service Concession Arrangements |
| NZ IFRIC 13 | Customer Loyalty Programmes |
| NZ IFRIC 14 | NZ IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction |
| NZ IFRIC 15 | Agreements for the Construction of Real Estate |
| NZ IFRIC 16 | Hedges of a Net Investment in a Foreign Operation |
| NZ IFRIC 17 | Distributions of Non-cash Assets to Owners |
| NZ IFRIC 18 | Transfers of Assets from Customers |
| NZ IFRIC 19 | Extinguishing Financial Liabilities with Equity Instruments |
| NZ IFRIC 20 | Stripping Costs in the Production Phase of a Surface Mine |
| NZ SIC-7 | Introduction of the Euro |
| NZ SIC-10 | Government Assistance—No Specific Relation to Operating Activities |
| NZ SIC-12 | Consolidation—Special Purpose Entities |
| NZ SIC-13 | Jointly Controlled Entities—Non-Monetary Contributions by Venturers |
| NZ SIC-15 | Operating Leases—Incentives |
| NZ SIC-25 | Income Taxes—Changes in the Tax Status of an Entity or its Shareholders |
| NZ SIC-27 | Evaluating the Substance of Transactions Involving the Legal Form of a Lease |
| NZ SIC-29 | Disclosure—Service Concession Arrangements |
| NZ SIC-31 | Revenue—Barter Transactions Involving Advertising Services |
| NZ SIC-32 | Intangible Assets—Web Site Costs |
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NZ Gazette 2012, No 136
✨ LLM interpretation of page content
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NZ IFRSs for Tier 1 and Tier 2 For-Profit Entities Notice
(continued from previous page)
💰 Finance & RevenueAccounting Standards, IFRS, Financial Reporting, Tier 1, Tier 2