New Zealand Equivalents to International
Financial Reporting Standards - 2009 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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Content subject to IASB copyright
The IASB’s Basis for Conclusions, Illustrative Examples and
non-integral Application Guidance that accompanies IFRSs are subject to
copyright. This content is not included in the standards and
pronouncements on this website. However, this content can be found
in the bound volumes of Applicable Financial Reporting Standards (i.e.
NZ IFRSs).
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 2009 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
(592KB)
- NZ IFRS 2 Share-based Payment
(148KB)
- NZ IFRS 3 Business Combinations
(Revised 2008) (127KB)
- NZ IFRS 4 Insurance Contracts
(495KB)
- NZ IFRS 5 Non-current Assets Held for Sale
and Discontinued Operations (359KB)
- NZ IFRS 6 Exploration for and Evaluation of
Mineral Resources (178KB)
- NZ IFRS 7 Financial Instruments:
Disclosures (584KB)
- NZ IFRS 8 Operating Segments
(489KB)
New Zealand Equivalents to IAS
- NZ IAS 1 Presentation of Financial
Statements (Revised 2007) (541KB)
- NZ IAS 2 Inventories (147KB)
- NZ IAS 7 Cash Flow Statements
(256KB)
- NZ IAS 8 Accounting Policies, Changes in
Accounting Estimates and Errors (252KB)
- NZ IAS 10 Events after the Reporting
Period (93KB)
- NZ IAS 11 Construction Contracts
(163KB)
- NZ IAS 12 Income Taxes (543KB)
- NZ IAS 16 Property, Plant &
Equipment (225KB)
- NZ IAS 17 Leases (180KB)
- NZ IAS 18 Revenue (131KB)
- NZ IAS 19 Employee Benefits
(361KB)
- NZ IAS 20 Accounting for Government Grants
and Disclosure of Government Assistance (70KB)
- NZ IAS 21 The Effects of Changes in Foreign
Exchange Rates (183KB)
- NZ IAS 23 Borrowing Costs (Revised
2007) (98KB)
- NZ IAS 24 Related Party Disclosures
(106KB)
- NZ IAS 26 Accounting and Reporting by
Retirement Benefit Plans (93KB)
- NZ IAS 27 Consolidated and Separate
Financial Statements (Amended 2008) (150KB)
- NZ IAS 28 Investments in Associates
(119KB)
- NZ IAS 29 Reporting in Hyperinflationary
Economies (56KB)
- NZ IAS 31 Interests in Joint Ventures
(131KB)
- NZ IAS 32 Financial Instruments:
Presentation (533KB)
- NZ IAS 33 Earnings Per Share
(404KB)
- NZ IAS 34 Interim Financial Reporting
(175KB)
- NZ IAS 36 Impairment of Assets
(335KB)
- NZ IAS 37 Provisions, Contingent
Liabilities and Contingent Assets (193KB)
- NZ IAS 38 Intangible Assets
(350KB)
- NZ IAS 39 Financial Instruments:
Recognition and Measurement (490KB)
- NZ IAS 40 Investment Property
(248KB)
- NZ IAS 41 Agriculture (282KB)
New Zealand FRS
- FRS-42 Prospective Financial
Statements (172KB)
- FRS-43 Summary Financial Statements
(101KB)
New Zealand Equivalents to IFRIC
- NZ IFRIC 1 Changes in Existing
Decommissioning, Restoration and Similar Liabilities (135KB)
- NZ IFRIC 2 Members' Shares in Co-operative
Entities and Similar Instruments (122KB)
- NZ IFRIC 3 (withdrawn)
- NZ IFRIC 4 Determining whether an
Arrangement contains a Lease (141KB)
- NZ IFRIC 5 Rights to Interests arising from
Decommissioning, Restoration and Environmental Rehabilitation Funds
(104KB)
- NZ IFRIC 6 Liabilities arising from
Participating in a Specific Market-Waste Electrical and Electronic
Equipment (72KB)
- NZ IFRIC 7 Applying the Restatement
Approach under NZ IAS 29 Financial Reporting in Hyperinflationary
Economies (180KB)
- NZ IFRIC 8 Scope of NZ IFRS 2
(76KB)
- NZ IFRIC 9 Reassessment of Embedded
Derivatives (74KB)
- NZ IFRIC 10 Interim Financial Reporting and
Impairment (70KB)
- NZ IFRIC 11 Group and Treasury Share
Transactions (92KB)
- NZ IFRIC 12 Service Concession
Arrangements (380KB)
- NZ IFRIC 13 Customer Loyalty
Programmes (106KB)
- NZ IFRIC 14 NZ IAS 19 The Limit on a
Defined Benefit Asset, Minimum Funding Requirements and their
Interaction (141KB)
- NZ IFRIC 15 Agreements for the Construction
of Real Estate
- NZ IFRIC 16 Hedges of a Net Investment in a
Foreign Operation
New Zealand Equivalents to SIC
- NZ SIC-7 Introduction of the Euro
(66KB)
- NZ SIC-10 Government Assistance - No
Specific Relation to Operating Activities (48KB)
- NZ SIC-12 Consolidation - Special Purpose
Entities (67KB)
- NZ SIC-13 Jointly Controlled Entities -
Non-Monetary Contributions by Venturers (59KB)
- NZ SIC-15 Operating Leases -
Incentives (56KB)
- NZ SIC-21 Income Taxes - Recovery of
Revalued Non-Depreciable Assets (50KB)
- NZ SIC-25 Income Taxes - Changes in the Tax
Status of an Entity or its Shareholders (61KB)
- NZ SIC-27 Evaluating the Substance of
Transactions Involving the Legal Form of a Lease (81KB)
- NZ SIC-29 Disclosure - Service Concession
Arrangements (65KB)
- NZ SIC-31 Revenue - Barter Transactions
Involving Advertising Services (51KB)
- NZ SIC-32 Intangible Assets - Web Site
Costs (103KB)
Technical Practice Aids
- TPA-9 Service Performance Reporting
(273KB)
Glossary of Terms (in New Zealand Equivalents to
IFRSs)
