✨ Accounting Standards and Practices
NEW ZEALAND GAZETTE, No. 20 — 5 MARCH 2015
FRS-3 Accounting for Property, Plant and Equipment
FRS-4 Accounting for Inventories
FRS-5 Events After Balance Date
FRS-7 Extraordinary Items and Fundamental Errors
FRS-9 Information to be Disclosed in Financial Statements
FRS-10 Statement of Cash Flows
FRS-13 Accounting for Research and Development Activities
FRS-14 Accounting for Construction Contracts
FRS-15 Provisions, Contingent Liabilities and Contingent Assets
FRS-19 Accounting for Goods and Services Tax
FRS-20 Accounting for Shares Issued under a Dividend Election Plan
FRS-21 Accounting for the Effects of Changes in Foreign Currency Exchange Rates
FRS-24 Interim Financial Statements
FRS-26 Accounting for Defeasance of Debt
FRS-27 Right of Set-off
FRS-30 Reporting Share Ownership Arrangements Including Employee Share Ownership Plans
FRS-32 Financial Reporting by Superannuation Schemes
FRS-33 Disclosure of Information by Financial Institutions
FRS-34 Life Insurance Business
FRS-35 Financial Reporting of Insurance Activities
FRS-36 Accounting for Acquisitions Resulting in Combinations of Entities or Operations
FRS-37 Consolidating Investments in Subsidiaries
FRS-38 Accounting for Investments in Associates
FRS-40 Transitional Arrangements for the Early Adoption of the New Zealand Equivalent to IAS 19 Employee Benefits
FRS-41 Disclosing the Impact of Adopting New Zealand Equivalents to International Financial Reporting Standards
FRS-42 Prospective Financial Statements
FRS-43 Summary Financial Statements
Statements of Standard Accounting Practice that have authoritative support in New Zealand as at 1 July 2011 for those entities permitted to apply Old GAAP.
SSAP-3 Accounting for Depreciation
SSAP-6 Materiality in Financial Statements
SSAP-12 Accounting for Income Tax
SSAP-17 Accounting for Investment Properties and Properties Intended for Sale
SSAP-18 Accounting for Leases and Hire Purchase Contracts
SSAP-21 Accounting for the Effects of Changes in Foreign Currency Exchange Rates
SSAP-22 Related Party Disclosures
SSAP-23 Financial Reporting for Segments
SSAP-25 Accounting for Interests in Joint Ventures and Partnerships
FRS-31 Disclosure of Information about Financial Instruments
Other pronouncements that have authoritative support within New Zealand
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NZ Gazette 2015, No 20
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Financial Reporting Standards (FRS) and Statements of Standard Accounting Practice (SSAP)
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