15 NOVEMBER 2012 NEW ZEALAND GAZETTE, No. 136

3999

NZ IAS 27 (PBE) Consolidated and Separate Financial Statements
NZ IAS 28 (PBE) Investments in Associates
NZ IAS 29 (PBE) Financial Reporting in Hyperinflationary Economies
NZ IAS 31 (PBE) Interests in Joint Ventures
NZ IAS 32 (PBE) Financial Instruments: Presentation
NZ IAS 33 (PBE) Earnings per Share
NZ IAS 34 (PBE) Interim Financial Reporting
NZ IAS 36 (PBE) Impairment of Assets
NZ IAS 37 (PBE) Provisions, Contingent Liabilities and Contingent Assets
NZ IAS 38 (PBE) Intangible Assets
NZ IAS 39 (PBE) Financial Instruments: Recognition and Measurement
NZ IAS 40 (PBE) Investment Property
NZ IAS 41 (PBE) Agriculture
FRS-42 (PBE) Prospective Financial Statements
FRS-43 (PBE) Summary Financial Statements
FRS-44 (PBE) New Zealand Additional Disclosures
NZ IFRIC 1 (PBE) Changes in Existing Decommissioning, Restoration and Similar Liabilities
NZ IFRIC 2 (PBE) Members’ Shares in Co-operative Entities and Similar Instruments
NZ IFRIC 4 (PBE) Determining whether an Arrangement contains a Lease
NZ IFRIC 5 (PBE) Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
NZ IFRIC 6 (PBE) Liabilities arising from Participation in a Specific Market—Waste Electrical and Electronic Equipment
NZ IFRIC 7 (PBE) Applying the Restatement Approach under NZ IAS 29 (PBE) Financial Reporting in Hyperinflationary Economies
NZ IFRIC 9 (PBE) Reassessment of Embedded Derivatives
NZ IFRIC 10 (PBE) Interim Financial Reporting and Impairment
NZ IFRIC 12 (PBE) Service Concession Arrangements
NZ IFRIC 13 (PBE) Customer Loyalty Programmes
NZ IFRIC 14 (PBE) NZ IAS 19 (PBE)—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
NZ IFRIC 15 (PBE) Agreements for the Construction of Real Estate
NZ IFRIC 16 (PBE) Hedges of a Net Investment in a Foreign Operation
NZ IFRIC 17 (PBE) Distributions of Non-cash Assets to Owners
NZ IFRIC 18 (PBE) Transfers of Assets from Customers
NZ IFRIC 19 (PBE) Extinguishing Financial Liabilities with Equity Instruments
NZ SIC-7 (PBE) Introduction of the Euro
NZ SIC-10 (PBE) Government Assistance—No Specific Relation to Operating Activities
NZ SIC-12 (PBE) Consolidation—Special Purpose Entities
NZ SIC-13 (PBE) Jointly Controlled Entities—Non-Monetary Contributions by Venturers
NZ SIC-15 (PBE) Operating Leases—Incentives
NZ SIC-25 (PBE) Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
NZ SIC-27 (PBE) Evaluating the Substance of Transactions Involving the Legal Form of a Lease
NZ SIC-29 (PBE) Disclosure—Service Concession Arrangements
NZ SIC-31 (PBE) Revenue—Barter Transactions Involving Advertising Services
NZ SIC-32 (PBE) Intangible Assets—Web Site Costs

Each standard in the suite of NZ IFRS PBE:

• applies to all public benefit reporting entities and groups, other than where expressly exempted by the terms of any approved NZ IFRS PBE accounting standard or by law;
• applies to annual periods beginning on or after 1 December 2012, except for NZ IFRS 9 (2009) (PBE) and NZ IFRS 9 (2010) which apply to annual periods beginning on or after 1 January 2015, 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

www.xrb.govt.nz

Dated this 7th day of November 2012.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.