✨ Accounting Standards
NEW ZEALAND GAZETTE, No. 20 — 5 MARCH 2015
Qualifying entities shall comply with all the provisions in the following standards:
SSAP-3 Accounting for Depreciation
SSAP-6 Materiality in Financial Statements (to be withdrawn)
SSAP-21 Accounting for the Effects of Changes in Foreign Currency Exchange Rates
SSAP-25 Accounting for Interests in Joint Ventures and Partnerships
APPENDIX C
ACCOUNTING STANDARDS AND OTHER PRONOUNCEMENTS TO BE APPLIED BY PUBLIC BENEFIT ENTITIES THAT ARE REVOKED
Standards
NZ IFRS 1 (PBE) First-time Adoption of NZ IFRS PBE
NZ IFRS 2 (PBE) Share-based Payment
NZ IFRS 3 (PBE) Business Combinations
NZ IFRS 4 (PBE) Insurance Contracts
NZ IFRS 5 (PBE) Non-current Assets Held for Sale and Discontinued Operations
NZ IFRS 6 (PBE) Exploration for and Evaluation of Mineral Resources
NZ IFRS 7 (PBE) Financial Instruments: Disclosures
NZ IFRS 9 (2009) (PBE) Financial Instruments
NZ IFRS 9 (2010) (PBE) Financial Instruments
NZ IAS 1 (PBE) Presentation of Financial Statements (revised 2007)
NZ IAS 2 (PBE) Inventories
NZ IAS 7 (PBE) Statement of Cash Flows
NZ IAS 8 (PBE) Accounting Policies, Changes in Accounting Estimates and Errors
NZ IAS 10 (PBE) Events after the Reporting Period
NZ IAS 11 (PBE) Construction Contracts
NZ IAS 12 (PBE) Income Taxes
NZ IAS 16 (PBE) Property, Plant and Equipment
NZ IAS 17 (PBE) Leases
NZ IAS 18 (PBE) Revenue
NZ IAS 19 (PBE) Employee Benefits
NZ IAS 20 (PBE) Accounting for Government Grants and Disclosure of Government Assistance
NZ IAS 21 (PBE) The Effects of Changes in Foreign Exchange Rates
NZ IAS 23 (PBE) Borrowing Costs (revised 2007)
NZ IAS 24 (PBE) Related Party Disclosures
NZ IAS 26 (PBE) Accounting and Reporting by Retirement Benefit Plans
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 34 (PBE) Interim Financial Reporting
NZ IAS 36 (PBE) Impairment of Assets
NZ IAS 37 (PBE) Provisions, Contingent Liabilities and Contingent Assets
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NZ Gazette 2015, No 20
✨ LLM interpretation of page content
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Financial Reporting Standards (FRS) and Statements of Standard Accounting Practice (SSAP)
(continued from previous page)
🏭 Trade, Customs & IndustryAccounting Standards, Financial Reporting, FRS, SSAP, GAAP, Depreciation, Materiality, Foreign Currency, Joint Ventures
🏭 Accounting Standards Revoked for Public Benefit Entities
🏭 Trade, Customs & IndustryAccounting Standards, Public Benefit Entities, Revoked, NZ IFRS, NZ IAS