New Zealand Equivalents to International Financial Reporting
Standards - 2007 Volume
Certain small entities are permitted to continue applying New Zealand
FRSs and SSAPs, and are not required to adopt New Zealand
equivalents to International Financial Reporting Standards
(NZ IFRSs), for annual accounting periods commencing on or after 1
January 2007. The criteria which these entities are required to
meet are detailed in ASRB Release 9 Delay of the Mandatory Adoption of
New Zealand Equivalents to International Financial Reporting Standards
for Certain Small Entities. Also see the Amendments to the New Zealand Preface.
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New Zealand Preface
New Zealand Framework
- New Zealand Equivalent to the IASB Framework for the Preparation and
Presentation of Financial Statements (Available only in hardcopy
in the 2007 bound Volume of NZ IFRSs)
Differential Reporting
New Zealand Equivalents to IFRS
- NZ IFRS 1 First-time Adoption of New
Zealand Equivalents to International Financial Reporting
Standards (183KB)
- NZ IFRS 2 Share-based
Payment (174KB)
- NZ IFRS 3 Business
Combinations (87KB)
- NZ IFRS 4 Insurance
Contracts (623KB)
- NZ IFRS 5 Non-current Assets Held for Sale and
Discontinued Operations (102KB)
- NZ IFRS 6 Exploration for and Evaluation of
Mineral Resources (72KB)
- NZ IFRS 7 Financial Instruments:
Disclosures (420KB)
- NZ IFRS 8 Operating
Segments (106KB)
New Zealand Equivalents to IAS
- NZ IAS 1 Presentation of Financial
Statements (551KB)
- NZ IAS 2 Inventories (139KB)
- NZ IAS 7 Cash Flow
Statements (159KB)
- NZ IAS 8 Accounting Policies, Changes in
Accounting Estimates and Errors (164KB)
- NZ IAS 10 Events after the Balance Sheet
Date (87KB)
- NZ IAS 11 Construction
Contracts (116KB)
- NZ IAS 12 Income Taxes (363KB)
- NZ IAS 16 Property, Plant &
Equipment (255KB)
- NZ IAS 17 Leases (173KB)
- NZ IAS 18 Revenue (117KB)
- NZ IAS 19 Employee
Benefits (543KB)
- NZ IAS 20 Accounting for Government Grants and
Disclosure of Government Assistance (107KB)
- NZ IAS 21 The Effects of Changes in Foreign
Exchange Rates (171KB)
- NZ IAS 23 Borrowing Costs (88KB)
- NZ IAS 24 Related Party
Disclosures (66KB)
- NZ IAS 26 Accounting and Reporting by Retirement
Benefit Plans (162KB)
- NZ IAS 27 Consolidated and Separate Financial
Statements (69KB)
- NZ IAS 28 Investments in
Associates (119KB)
- NZ IAS 29 Reporting in Hyperinflationary
Economies (86KB)
- NZ IAS 31 Interests in Joint
Ventures (143KB)
- NZ IAS 32 Financial Instruments:
Presentation (494KB)
- NZ IAS 33 Earnings per
Share (213KB)
- NZ IAS 34 Interim Financial
Reporting (141KB)
- NZ IAS 36 Impairment of
Assets (425KB)
- NZ IAS 37 Provisions, Contingent Liabilities and
Contingent Assets (211KB)
- NZ IAS 38 Intangible
Assets (315KB)
- NZ IAS 39 Financial Instruments: Recognition and
Measurement (1.15MB)
- NZ IAS 40 Investment
Property (207KB)
- NZ IAS 41 Agriculture (132KB)
New Zealand FRS
- FRS-39 Summary Financial
Reports (87KB)
- FRS-40 Transitional Arrangements for the Early
Adoption of the New Zealand Equivalent to IAS 19 Employee
Benefits (33KB)
- FRS-41 Disclosing the Impact of Adopting New
Zealand Equivalents to International Financial Reporting
Standards (40KB)
- FRS-42 Prospective Financial
Statements (296KB)
New Zealand Equivalents to IFRIC
- NZ IFRIC 1 Changes in Existing Decommissioning,
Restoration and Similar Liabilities (50kb)
- NZ IFRIC 2 Members’ Shares in Co-operative
Entities and Similar Instruments (91kb)
- NZ IFRIC 3 (withdrawn)
- NZ IFRIC 4 Determining whether an Arrangement
contains a Lease (74kb)
- NZ IFRIC 5 Rights to Interests arising from
Decommissioning, Restoration and Environmental Rehabilitation
Funds (60kb)
- NZ IFRIC 6 Liabilities arising from
Participating in a Specific Market-Waste Electrical and Electronic
Equipment (56kb)
- NZ IFRIC 7 Applying the Restatement Approach
under NZ IAS 29 Financial Reporting in Hyperinflationary
Economies (60kb)
- NZ IFRIC 8 Scope of NZ IFRS
2 (59kb)
- NZ IFRIC 9 Reassessment of Embedded
Derivatives (53kb)
- NZ IFRIC 10 Interim Financial Reporting and
Impairment (46kb)
- NZ IFRIC 11 Group and Treasury Share
Transactions (55kb)
New Zealand Equivalents to SIC
- NZ SIC-7 Introduction of the
Euro (27kb)
- NZ SIC-10 Government Assistance – No
Specific Relation to Operating Activities (25kb)
- NZ SIC-12 Consolidation – Special Purpose
Entities (37kb)
- NZ SIC-13 Jointly Controlled Entities –
Non-Monetary Contributions by Venturers (43kb)
- NZ SIC-15 Operating Leases –
Incentives (29kb)
- NZ SIC-21 Income Taxes – Recovery of
Revalued Non-Depreciable Assets (27kb)
- NZ SIC-25 Income Taxes – Changes in the
Tax Status of an Entity or its Shareholders (27kb)
- NZ SIC-27 Evaluating the Substance of
Transactions Involving the Legal Form of a Lease (52kb)
- NZ SIC-29 Disclosure – Service Concession
Arrangements (34kb)
- NZ SIC-31 Revenue – Barter Transactions
Involving Advertising Services (31kb)
- NZ SIC-32 Intangible Assets – Web Site
Costs (50kb)
Technical Practice Aids
- TPA-9 Service Performance
Reporting (63kb)
Glossary of Terms
