NZ IFRS Differential Reporting
These accounting standards and other pronouncements apply to for-profit entities preparing general purpose financial reports for periods beginning on or before 31 March 2015.
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XRB A1 Accounting Standards Framework
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XRB A2 Standard XRB A2 Meaning of Specified Statutory Size Thresholds
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Legislative Amendments Amendments to Accounting Standards Omnibus Amendments
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Annual Improvements (Diff Rep) Annual Improvements to NZ IFRSs 2009–2011 Cycle
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New Zealand Framework New Zealand Conceptual Framework for Financial Reporting
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NZ IFRS 1 (Diff Rep) First-time Adoption of NZ IFRS
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NZ IFRS 2 (Diff Rep) Share-based Payment
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NZ IFRS 3 (Diff Rep) Business Combinations
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NZ IFRS 4 (Diff Rep) Insurance Contracts
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NZ IFRS 5 (Diff Rep) Non-current Assets Held for Sale and Discountinued Operations
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NZ IFRS 6 (Diff Rep) Exploration for and Evaluation of Mineral Resources
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NZ IFRS 7 (Diff Rep) Financial Instruments: Disclosures
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NZ IFRS 9 (Diff Rep) Financial Instruments
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NZ IFRS 10 (Diff Rep) Consolidated Financial Statements
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NZ IFRS 11 (Diff Rep) Joint Arrangements
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NZ IFRS 12 (Diff Rep) Disclosure of Interests in Other Entities
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NZ IFRS 13 (Diff Rep) Fair Value Measurement
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NZ IAS 1 (Diff Rep) Presentation of Financial Statements
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NZ IAS 2 (Diff Rep) Inventories
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NZ IAS 7 (Diff Rep) Statement of Cash Flows
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NZ IAS 8 (Diff Rep) Accounting Policies, Changes in Accounting Estimates and Errors
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NZ IAS 10 (Diff Rep) Events after the Reporting Period
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NZ IAS 11 (Diff Rep) Construction Contracts
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NZ IAS 12 (Diff Rep) Income Taxes
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NZ IAS 16 (Diff Rep) Property, Plant and Equipment
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NZ IAS 17 (Diff Rep) Leases
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NZ IAS 18 (Diff Rep) Revenue
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NZ IAS 19 (Diff Rep) Employee Benefits
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NZ IAS 20 (Diff Rep) Accounting for Government Grants and Disclosure of Government Assistance
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NZ IAS 21 (Diff Rep) The Effects of Changes in Foreign Exchange Rates
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NZ IAS 23 (Diff Rep) Borrowing Costs
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NZ IAS 24 (Diff Rep) Related Party Disclosures
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NZ IAS 26 (Diff Rep) Accounting and Reporting by Retirement Benefit Plans
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NZ IAS 27 (Diff Rep) Consolidated and Separate Financial Statements
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NZ IAS 28 (Diff Rep) Investments in Associates
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NZ IAS 29 (Diff Rep) Financial Reporting in Hyperinflationary Economies
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NZ IAS 31 (Diff Rep) Interests in Joint Ventures
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NZ IAS 32 (Diff Rep) Financial Instruments: Presentation
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NZ IAS 33 (Diff Rep) Earnings per Share
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NZ IAS 34 (Diff Rep) Interim Financial Reporting
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NZ IAS 36 (Diff Rep) Impairment of Assets
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NZ IAS 37 (Diff Rep) Provisions, Contingent Liabilities and Contingent Assets
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NZ IAS 38 (Diff Rep) Intangible Assets
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NZ IAS 39 (Diff Rep) Financial Instruments: Recognition and Measurement
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NZ IAS 40 (Diff Rep) Investment Property
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NZ IAS 41 (Diff Rep) Agriculture
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FRS-42 (Diff Rep) Prospective Financial Statements
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FRS-43 (Diff Rep) Summary Financial Statements
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FRS-44 (Diff Rep) New Zealand Additional Disclosures
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NZ IFRIC 1 (Diff Rep) Changes in Existing Decommissioning, Restoration and Similar Liabilities
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NZ IFRIC 2 (Diff Rep) Members' Shares in Co-operative Entities and Similar Instruments
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NZ IFRIC 4 (Diff Rep) Determining whether an Arrangement contains a Lease
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NZ IFRIC 5 (Diff Rep) Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
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NZ IFRIC 6 (Diff Rep) Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
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NZ IFRIC 7 (Diff Rep) Applying the Restatement Approach under NZ IAS 29 Financial Reporting in Hyperinflationary Economies
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NZ IFRIC 9 (Diff Rep) Reassessment of Embedded Derivatives
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NZ IFRIC 10 (Diff Rep) Interim Financial Reporting and Impairment
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NZ IFRIC 12 (Diff Rep) Service Concession Arrangements
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NZ IFRIC 13 (Diff Rep) Customer Loyalty Programmes
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NZ IFRIC 14 (Diff Rep) NZ IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
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NZ IFRIC 15 (Diff Rep) Agreements for the Construction of Real Estate
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NZ IFRIC 16 (Diff Rep) Hedges of a Net Investment in a Foreign Operation
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NZ IFRIC 17 (Diff Rep) Distribution of Non-cash Assets to Owners
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NZ IFRIC 18 (Diff Rep) Transfers of Assets from Customers
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NZ IFRIC 19 (Diff Rep) Extinguishing Financial Liabilities with Equity Instruments
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NZ IFRIC 20 (Diff Rep) Stripping Costs in the Production Phase of a Surface Mine
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NZ IFRIC 21 (Diff Rep) Levies
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NZ SIC-10 (Diff Rep) Government Assistance - No Specific Relation to Operating activities
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NZ SIC-12 (Diff Rep) Consolidation - Special Purpose Entities
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NZ SIC-13 (Diff Rep) Jointly Controlled Entities - Non-Monetary Contributions by Venturers
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NZ SIC-15 (Diff Rep) Operating Leases - Incentives
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NZ SIC-25 (Diff Rep) Income Taxes - Changes in the Tax Status of an Entity or its Shareholders
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NZ SIC-27 (Diff Rep) Evaluating the Substance of Transactions Involving the Legal Form of a Lease
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NZ SIC-29 (Diff Rep) Service Concession Arrangements: Disclosures
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NZ SIC-31 (Diff Rep) Revenue - Barter Transactons Involving Advertising Services
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NZ SIC-32 (Diff Rep) Intangible Assets - Web Site Costs
