New Zealand Gazette – 2015 – No. 20

Page 56

✨ Accounting Standards



NEW ZEALAND GAZETTE, No. 20 — 5 MARCH 2015

FRS-43 (Diff Rep)
Summary Financial Statements

FRS-44 (Diff Rep)
New Zealand Additional Disclosures

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 Financial Reporting in Hyperinflationary Economies

NZ IFRIC 9 (Diff Rep)
Reassessment of Embedded Derivatives (superseded on adoption of NZ IFRS 9 (Diff Rep))

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—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

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

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

NZIFRIC 18 (Diff Rep)
Transfers of Assets from Customers

NZIFRIC 19 (Diff Rep)
Extinguishing Financial Liabilities with Equity Instruments

NZIFRIC 20 (Diff Rep)
Stripping Costs in the Production Phase of a Surface Mine (Optional application)

NZ IFRIC 21 (Diff Rep)
Levies (Optional application)

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Consolidation—Special Purpose Entities (superseded on adoption of NZ IFRS 10 (Diff Rep), January 2013)

NZ SIC-13 (Diff Rep)
Jointly Controlled Entities—Non-Monetary Contributions by Venturers (superseded on adoption of NZ IFRS 11 (Diff Rep), January 2013)

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

Authoritative Notice
New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (Diff Rep)

APPENDIX B
ACCOUNTING STANDARDS AND OTHER PRONOUNCEMENTS TO BE APPLIED BY TIER 4 FOR-PROFIT ENTITIES ELIGIBLE TO APPLY OLD GAAP THAT ARE REVOKED

Standards

FRS-1
Disclosure of Accounting Policies

FRS-2
Presentation of Financial Reports

56



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Online Sources for this page:

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




✨ LLM interpretation of page content

🏭 Prospective Financial Statements (continued from previous page)

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

🏭 Summary Financial Statements

🏭 Trade, Customs & Industry
Accounting Standards, Summary Financial Statements, FRS-43

🏭 New Zealand Additional Disclosures

🏭 Trade, Customs & Industry
Accounting Standards, Additional Disclosures, FRS-44

🏭 Changes in Existing Decommissioning, Restoration and Similar Liabilities

🏭 Trade, Customs & Industry
Accounting Standards, Decommissioning, Restoration, NZ IFRIC 1

🏭 Members’ Shares in Co-operative Entities and Similar Instruments

🏭 Trade, Customs & Industry
Accounting Standards, Co-operative Entities, NZ IFRIC 2

🏭 Determining whether an Arrangement contains a Lease

🏭 Trade, Customs & Industry
Accounting Standards, Lease Arrangements, NZ IFRIC 4

🏭 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

🏭 Trade, Customs & Industry
Accounting Standards, Decommissioning, Environmental Rehabilitation, NZ IFRIC 5

🏭 Liabilities arising from Participation in a Specific Market—Waste Electrical and Electronic Equipment

🏭 Trade, Customs & Industry
Accounting Standards, Market Liabilities, Waste Electrical Equipment, NZ IFRIC 6

🏭 Applying the Restatement Approach under NZ IAS 29 Financial Reporting in Hyperinflationary Economies

🏭 Trade, Customs & Industry
Accounting Standards, Hyperinflationary Economies, NZ IFRIC 7

🏭 Reassessment of Embedded Derivatives

🏭 Trade, Customs & Industry
Accounting Standards, Embedded Derivatives, NZ IFRIC 9

🏭 Interim Financial Reporting and Impairment

🏭 Trade, Customs & Industry
Accounting Standards, Financial Reporting, Impairment, NZ IFRIC 10

🏭 Service Concession Arrangements

🏭 Trade, Customs & Industry
Accounting Standards, Service Concession Arrangements, NZ IFRIC 12

🏭 Customer Loyalty Programmes

🏭 Trade, Customs & Industry
Accounting Standards, Loyalty Programmes, NZ IFRIC 13

🏭 NZ IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

🏭 Trade, Customs & Industry
Accounting Standards, Defined Benefit Asset, Funding Requirements, NZ IFRIC 14

🏭 Agreements for the Construction of Real Estate

🏭 Trade, Customs & Industry
Accounting Standards, Real Estate Construction, NZ IFRIC 15

🏭 Hedges of a Net Investment in a Foreign Operation

🏭 Trade, Customs & Industry
Accounting Standards, Net Investment, Foreign Operation, NZIFRIC 16

🏭 Distributions of Non-cash Assets to Owners

🏭 Trade, Customs & Industry
Accounting Standards, Non-cash Assets, Distributions, NZIFRIC 17

🏭 Transfers of Assets from Customers

🏭 Trade, Customs & Industry
Accounting Standards, Asset Transfers, Customers, NZIFRIC 18

🏭 Extinguishing Financial Liabilities with Equity Instruments

🏭 Trade, Customs & Industry
Accounting Standards, Financial Liabilities, Equity Instruments, NZIFRIC 19

🏭 Stripping Costs in the Production Phase of a Surface Mine

🏭 Trade, Customs & Industry
Accounting Standards, Stripping Costs, Surface Mine, NZ IFRIC 20

🏭 Levies

🏭 Trade, Customs & Industry
Accounting Standards, Levies, NZ IFRIC 21

🏭 Introduction of the Euro

🏭 Trade, Customs & Industry
Accounting Standards, Euro, NZ SIC-7

🏭 Government Assistance—No Specific Relation to Operating Activities

🏭 Trade, Customs & Industry
Accounting Standards, Government Assistance, NZ SIC-10

🏭 Consolidation—Special Purpose Entities

🏭 Trade, Customs & Industry
Accounting Standards, Special Purpose Entities, NZ SIC-12

🏭 Jointly Controlled Entities—Non-Monetary Contributions by Venturers

🏭 Trade, Customs & Industry
Accounting Standards, Jointly Controlled Entities, Non-Monetary Contributions, NZ SIC-13

🏭 Operating Leases—Incentives

🏭 Trade, Customs & Industry
Accounting Standards, Operating Leases, Incentives, NZ SIC-15

🏭 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

🏭 Trade, Customs & Industry
Accounting Standards, Income Taxes, Tax Status, NZ SIC-25

🏭 Evaluating the Substance of Transactions Involving the Legal Form of a Lease

🏭 Trade, Customs & Industry
Accounting Standards, Lease Transactions, Substance Evaluation, NZ SIC-27

🏭 Disclosure—Service Concession Arrangements

🏭 Trade, Customs & Industry
Accounting Standards, Service Concession Arrangements, Disclosure, NZ SIC-29

🏭 Revenue—Barter Transactions Involving Advertising Services

🏭 Trade, Customs & Industry
Accounting Standards, Barter Transactions, Advertising Services, NZ SIC-31

🏭 Intangible Assets—Web Site Costs

🏭 Trade, Customs & Industry
Accounting Standards, Intangible Assets, Web Site Costs, NZ SIC-32

🏭 Authoritative Notice

🏭 Trade, Customs & Industry
Accounting Standards, Conceptual Framework, Financial Reporting

🏭 Disclosure of Accounting Policies

🏭 Trade, Customs & Industry
Accounting Standards, Disclosure, Accounting Policies, FRS-1

🏭 Presentation of Financial Reports

🏭 Trade, Customs & Industry
Accounting Standards, Financial Reports, Presentation, FRS-2