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New Zealand Gazette – 2015 – No. 20

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✨ Accounting Standards and Levy Rates

NEW ZEALAND GAZETTE, No. 20 — 5 MARCH 2015

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Reassessment of Embedded Derivatives (superseded on adoption of NZ IFRS 9 (PBE))

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

Authoritative Notice
New Zealand Conceptual Framework for Financial Reporting (PBE)

2015-gs1290

Notification of Rates of Levy for the 2015–2016 Levy Year

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

The General Assembly Library (on the right) was completed in 1899 and survived the 1907 fire. Now the oldest remaining original Parliament building, still used as the Parliamentary Library.

✨ LLM interpretation of page content

🏭 Accounting Standards Revoked for Public Benefit Entities (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsAccounting Standards, Public Benefit Entities, Revoked, NZ IFRS, NZ IAS

💰 Notification of Rates of Levy for the 2015–2016 Levy Year

Domain💰 Finance & Revenue
KeywordsLevy Rates, 2015–2016, Financial Reporting

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NZ Gazette Sources

The primary sources for the issues of the NZ Gazette indexed by this project are:

New Zealand Gazette Archive, provided by Victoria University Library, copyright 2008 LexisNexis NZ Limited, Crown Copyright of New Zealand Gazette Office
- Issues from 1841-2008, including the New Munster, New Ulster, and Provincial Gazettes
New Zealand Gazettes by New Zealand Legal Information Institute (note: "NZLII is not the copyright owner in the source documents published on NZLII")
- Issues from 1913-1999
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Additional Sources

Wellington City Recollect have made available a comprehensive and excellent-quality scan of the Wellington Provincial Gazette which was used to fill in a number of issues missing from Victoria University's Gazette Archive; in particular, all 1856 issues, issues 22-34 for 1864 and issues 9-19 for 1870.
27 issues of The New Zealand Advertiser and Bay of Islands Gazette (1840) were sourced from Papers Past (public domain).
Gazette Extraordinary No. 1 (1840), held at the Alexander Turnbull Library, Wellington, New Zealand. Imaged by Luke Howison at the National Library reading rooms; PDF released into the public domain.

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The logo in the header is an edited version of “Winning Coat of Arms Competition Entry, 1908” by Archives New Zealand, CC BY 2.0 (found via Wikipedia).

Who made this?

I'm Luke Howison, a freelance web developer with an interest in genealogy. I have created several websites for genealogical research, such as NZ Ancestor Search Helper.

New Zealand Gazette Index