New Zealand Gazette – 2015 – No. 20

Page 55

✨ Accounting Standards Notices



NEW ZEALAND GAZETTE, No. 20 — 5 MARCH 2015

NZ IFRS 12 (Diff Rep)
Disclosure of Interests in Other Entities (Optional application)

NZ IFRS 13 (Diff Rep)
Fair Value Measurement (Optional application)

NZ IAS 1 (Diff Rep)
Presentation of Financial Statements (revised 2007)
Presentation of Items of Other Comprehensive Income (Amendments to NZ IAS 1 (Diff Rep)) (Optional application)

NZ IAS 2 (Diff Rep)
Inventories

NZ IAS 7 (Diff Rep)
Statement of Cash Flows

NZ IAS 8 (Diff Rep)
Accounting Policies, Changes in Accounting Estimates and Errors

NZ IAS 10 (Diff Rep)
Events after the Reporting Period

NZ IAS 11 (Diff Rep)
Construction Contracts

NZ IAS 12 (Diff Rep)
Income Taxes

NZ IAS 16 (Diff Rep)
Property, Plant and Equipment

NZ IAS 17 (Diff Rep)
Leases

NZ IAS 18 (Diff Rep)
Revenue

NZ IAS 19 (Diff Rep)
Employee Benefits

NZ IAS 19 (2011) (Diff Rep)
Employee Benefits (Optional application)

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 (revised 2007)

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 (2011) (Diff Rep)
Separate Financial Statements (Optional application)

NZ IAS 28 (Diff Rep)
Investments in Associates

NZ IAS 28 (2011) (Diff Rep)
Investments in Associates and Joint Ventures (Optional application)

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
Offsetting Financial Assets and Financial Liabilities (Amendments to NZ IAS 32 (Diff Rep)) (Optional application)

NZ IAS 33 (Diff Rep)
Earnings per Share

NZ IAS 34 (Diff Rep)
Interim Financial Reporting

NZ IAS 36 (Diff Rep)
Impairment of Assets
Recoverable Amount Disclosures for Non-financial Assets (Amendments to NZ IAS 36 (Diff Rep)) (Optional application)

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
Novation of Derivatives and Continuation of Hedge Accounting (Amendments to NZ IAS 39 (Diff Rep)) (Optional Application)

NZ IAS 40 (Diff Rep)
Investment Property

NZ IAS 41 (Diff Rep)
Agriculture

FRS-42 (Diff Rep)
Prospective Financial Statements

55



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Online Sources for this page:

Gazette.govt.nz — PDF NZ Gazette 2015, No 20




✨ LLM interpretation of page content

🏭 Disclosure of Interests in Other Entities (Optional application)

🏭 Trade, Customs & Industry
Accounting Standards, Disclosure, Interests, Other Entities, NZ IFRS 12

🏭 Fair Value Measurement (Optional application)

🏭 Trade, Customs & Industry
Accounting Standards, Fair Value, Measurement, NZ IFRS 13

🏭 Presentation of Financial Statements (revised 2007)

🏭 Trade, Customs & Industry
Accounting Standards, Financial Statements, Presentation, NZ IAS 1

🏭 Presentation of Items of Other Comprehensive Income (Amendments to NZ IAS 1 (Diff Rep)) (Optional application)

🏭 Trade, Customs & Industry
Accounting Standards, Comprehensive Income, Amendments, NZ IAS 1

🏭 Inventories

🏭 Trade, Customs & Industry
Accounting Standards, Inventories, NZ IAS 2

🏭 Statement of Cash Flows

🏭 Trade, Customs & Industry
Accounting Standards, Cash Flows, NZ IAS 7

🏭 Accounting Policies, Changes in Accounting Estimates and Errors

🏭 Trade, Customs & Industry
Accounting Standards, Policies, Estimates, Errors, NZ IAS 8

🏭 Events after the Reporting Period

🏭 Trade, Customs & Industry
Accounting Standards, Events, Reporting Period, NZ IAS 10

🏭 Construction Contracts

🏭 Trade, Customs & Industry
Accounting Standards, Construction Contracts, NZ IAS 11

🏭 Income Taxes

🏭 Trade, Customs & Industry
Accounting Standards, Income Taxes, NZ IAS 12

🏭 Property, Plant and Equipment

🏭 Trade, Customs & Industry
Accounting Standards, Property, Plant, Equipment, NZ IAS 16

🏭 Leases

🏭 Trade, Customs & Industry
Accounting Standards, Leases, NZ IAS 17

🏭 Revenue

🏭 Trade, Customs & Industry
Accounting Standards, Revenue, NZ IAS 18

🏭 Employee Benefits

🏭 Trade, Customs & Industry
Accounting Standards, Employee Benefits, NZ IAS 19

🏭 Employee Benefits (Optional application)

🏭 Trade, Customs & Industry
Accounting Standards, Employee Benefits, NZ IAS 19 (2011)

🏭 Accounting for Government Grants and Disclosure of Government Assistance

🏭 Trade, Customs & Industry
Accounting Standards, Government Grants, Disclosure, NZ IAS 20

🏭 The Effects of Changes in Foreign Exchange Rates

🏭 Trade, Customs & Industry
Accounting Standards, Foreign Exchange Rates, NZ IAS 21

🏭 Borrowing Costs (revised 2007)

🏭 Trade, Customs & Industry
Accounting Standards, Borrowing Costs, NZ IAS 23

🏭 Related Party Disclosures

🏭 Trade, Customs & Industry
Accounting Standards, Related Party, Disclosures, NZ IAS 24

🏭 Accounting and Reporting by Retirement Benefit Plans

🏭 Trade, Customs & Industry
Accounting Standards, Retirement Benefit Plans, NZ IAS 26

🏭 Consolidated and Separate Financial Statements

🏭 Trade, Customs & Industry
Accounting Standards, Consolidated Financial Statements, Separate Financial Statements, NZ IAS 27

🏭 Separate Financial Statements (Optional application)

🏭 Trade, Customs & Industry
Accounting Standards, Separate Financial Statements, NZ IAS 27 (2011)

🏭 Investments in Associates

🏭 Trade, Customs & Industry
Accounting Standards, Investments, Associates, NZ IAS 28

🏭 Investments in Associates and Joint Ventures (Optional application)

🏭 Trade, Customs & Industry
Accounting Standards, Investments, Associates, Joint Ventures, NZ IAS 28 (2011)

🏭 Financial Reporting in Hyperinflationary Economies

🏭 Trade, Customs & Industry
Accounting Standards, Financial Reporting, Hyperinflationary Economies, NZ IAS 29

🏭 Interests in Joint Ventures

🏭 Trade, Customs & Industry
Accounting Standards, Interests, Joint Ventures, NZ IAS 31

🏭 Financial Instruments: Presentation

🏭 Trade, Customs & Industry
Accounting Standards, Financial Instruments, Presentation, NZ IAS 32

🏭 Offsetting Financial Assets and Financial Liabilities (Amendments to NZ IAS 32 (Diff Rep)) (Optional application)

🏭 Trade, Customs & Industry
Accounting Standards, Offsetting, Financial Assets, Financial Liabilities, NZ IAS 32

🏭 Earnings per Share

🏭 Trade, Customs & Industry
Accounting Standards, Earnings per Share, NZ IAS 33

🏭 Interim Financial Reporting

🏭 Trade, Customs & Industry
Accounting Standards, Interim Financial Reporting, NZ IAS 34

🏭 Impairment of Assets

🏭 Trade, Customs & Industry
Accounting Standards, Impairment, Assets, NZ IAS 36

🏭 Recoverable Amount Disclosures for Non-financial Assets (Amendments to NZ IAS 36 (Diff Rep)) (Optional application)

🏭 Trade, Customs & Industry
Accounting Standards, Recoverable Amount, Disclosures, Non-financial Assets, NZ IAS 36

🏭 Provisions, Contingent Liabilities and Contingent Assets

🏭 Trade, Customs & Industry
Accounting Standards, Provisions, Contingent Liabilities, Contingent Assets, NZ IAS 37

🏭 Intangible Assets

🏭 Trade, Customs & Industry
Accounting Standards, Intangible Assets, NZ IAS 38

🏭 Financial Instruments: Recognition and Measurement

🏭 Trade, Customs & Industry
Accounting Standards, Financial Instruments, Recognition, Measurement, NZ IAS 39

🏭 Novation of Derivatives and Continuation of Hedge Accounting (Amendments to NZ IAS 39 (Diff Rep)) (Optional Application)

🏭 Trade, Customs & Industry
Accounting Standards, Novation, Derivatives, Hedge Accounting, NZ IAS 39

🏭 Investment Property

🏭 Trade, Customs & Industry
Accounting Standards, Investment Property, NZ IAS 40

🏭 Agriculture

🏭 Trade, Customs & Industry
Accounting Standards, Agriculture, NZ IAS 41

🏭 Prospective Financial Statements

🏭 Trade, Customs & Industry
Accounting Standards, Prospective Financial Statements, FRS-42