15 NOVEMBER 2012

NEW ZEALAND GAZETTE, No. 136

Left Column

NZ IAS 18 (Diff Rep)
Revenue

NZ IAS 19 (Diff Rep)
Employee Benefits

NZ IAS 19 (Diff Rep)
(as amended in 2011)
Employee Benefits

NZ IAS 20 (Diff Rep)
Accounting for Government Grants and Disclosure of Government Assistance

NZ IAS 21 (Diff Rep)
The Effects of Changes in Foreign Exchange Rates

NZ IAS 23 (Diff Rep)
Borrowing Costs

NZ IAS 24 (Diff Rep)
Related Party Disclosures

NZ IAS 26 (Diff Rep)
Accounting and Reporting by Retirement Benefit Plans

NZ IAS 27 (Diff Rep)
Consolidated and Separate Financial Statements

NZ IAS 27 (Diff Rep)
(as amended in 2011)
Separate Financial Statements

NZ IAS 28 (Diff Rep)
Investments in Associates

NZ IAS 28 (Diff Rep)
(as amended in 2011)
Investments in Associates and Joint Ventures

NZ IAS 29 (Diff Rep)
Financial Reporting in Hyperinflationary Economies

NZ IAS 31 (Diff Rep)
Interests in Joint Ventures

NZ IAS 32 (Diff Rep)
Financial Instruments: Presentation

NZ IAS 33 (Diff Rep)
Earnings per Share

NZ IAS 34 (Diff Rep)
Interim Financial Reporting

NZ IAS 36 (Diff Rep)
Impairment of Assets

NZ IAS 37 (Diff Rep)
Provisions, Contingent Liabilities and Contingent Assets

NZ IAS 38 (Diff Rep)
Intangible Assets

NZ IAS 39 (Diff Rep)
Financial Instruments: Recognition and Measurement

NZ IAS 40 (Diff Rep)
Investment Property

NZ IAS 41 (Diff Rep)
Agriculture

FRS-42 (Diff Rep)
Prospective Financial Statements

FRS-43 (Diff Rep)
Summary Financial Statements

FRS-44 (Diff Rep)
New Zealand Additional Disclosures

Right Column

NZ IFRIC 1 (Diff Rep)
Changes in Existing Decommissioning, Restoration and Similar Liabilities

NZ IFRIC 2 (Diff Rep)
Members’ Shares in Co-operative Entities and Similar Instruments

NZ IFRIC 4 (Diff Rep)
Determining whether an Arrangement contains a Lease

NZ IFRIC 5 (Diff Rep)
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

NZ IFRIC 6 (Diff Rep)
Liabilities arising from Participation in a Specific Market—Waste Electrical and Electronic Equipment

NZ IFRIC 7 (Diff Rep)
Applying the Restatement Approach under NZ IAS 29 (Diff Rep) Financial Reporting in Hyperinflationary Economies

NZ IFRIC 9 (Diff Rep)
Reassessment of Embedded Derivatives

NZ IFRIC 10 (Diff Rep)
Interim Financial Reporting and Impairment

NZ IFRIC 12 (Diff Rep)
Service Concession Arrangements

NZ IFRIC 13 (Diff Rep)
Customer Loyalty Programmes

NZ IFRIC 14 (Diff Rep)
NZ IAS 19 (Diff Rep)—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

NZ IFRIC 15 (Diff Rep)
Agreements for the Construction of Real Estate

NZ IFRIC 16 (Diff Rep)
Hedges of a Net Investment in a Foreign Operation

NZ IFRIC 17 (Diff Rep)
Distributions of Non-cash Assets to Owners

NZ IFRIC 18 (Diff Rep)
Transfers of Assets from Customers

NZ IFRIC 19 (Diff Rep)
Extinguishing Financial Liabilities with Equity Instruments

NZ IFRIC 20 (Diff Rep)
Stripping Costs in the Production Phase of a Surface Mine

NZ SIC-7 (Diff Rep)
Introduction of the Euro

NZ SIC-10 (Diff Rep)
Government Assistance—No Specific Relation to Operating Activities

NZ SIC-12 (Diff Rep)
Consolidation—Special Purpose Entities

NZ SIC-13 (Diff Rep)
Jointly Controlled Entities—Non-Monetary Contributions by Venturers

NZ SIC-15 (Diff Rep)
Operating Leases—Incentives

NZ SIC-25 (Diff Rep)
Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

NZ SIC-27 (Diff Rep)
Evaluating the Substance of Transactions Involving the Legal Form of a Lease

NZ SIC-29 (Diff Rep)
Disclosure—Service Concession Arrangements

NZ SIC-31 (Diff Rep)
Revenue—Barter Transactions Involving Advertising Services

NZ SIC-32 (Diff Rep)
Intangible Assets—Web Site Costs

3997