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.

  • XRB A1

    Accounting Standards Framework

  • XRB A2

    Standard XRB A2 Meaning of Specified Statutory Size Thresholds

  • Legislative Amendments

    Amendments to Accounting Standards Omnibus Amendments

  • Annual Improvements (Diff Rep)

    Annual Improvements to NZ IFRSs 2009–2011 Cycle

  • New Zealand Framework

    New Zealand Conceptual Framework for Financial Reporting

  • NZ IFRS 1 (Diff Rep)

    First-time Adoption of NZ IFRS

  • NZ IFRS 2 (Diff Rep)

    Share-based Payment

  • NZ IFRS 3 (Diff Rep)

    Business Combinations

  • NZ IFRS 4 (Diff Rep)

    Insurance Contracts

  • NZ IFRS 5 (Diff Rep)

    Non-current Assets Held for Sale and Discountinued Operations

  • NZ IFRS 6 (Diff Rep)

    Exploration for and Evaluation of Mineral Resources

  • NZ IFRS 7 (Diff Rep)

    Financial Instruments: Disclosures

  • NZ IFRS 9 (Diff Rep)

    Financial Instruments

  • NZ IFRS 10 (Diff Rep)

    Consolidated Financial Statements

  • NZ IFRS 11 (Diff Rep)

    Joint Arrangements

  • NZ IFRS 12 (Diff Rep)

    Disclosure of Interests in Other Entities

  • NZ IFRS 13 (Diff Rep)

    Fair Value Measurement

  • NZ IAS 1 (Diff Rep)

    Presentation of Financial Statements

  • NZ IAS 2 (Diff Rep)

    Inventories

  • NZ IAS 7 (Diff Rep)

    Statement of Cash Flows

  • NZ IAS 8 (Diff Rep)

    Accounting Policies, Changes in Accounting Estimates and Errors

  • NZ IAS 10 (Diff Rep)

    Events after the Reporting Period

  • NZ IAS 11 (Diff Rep)

    Construction Contracts

  • NZ IAS 12 (Diff Rep)

    Income Taxes

  • NZ IAS 16 (Diff Rep)

    Property, Plant and Equipment

  • NZ IAS 17 (Diff Rep)

    Leases

  • NZ IAS 18 (Diff Rep)

    Revenue

  • NZ IAS 19 (Diff Rep)

    Employee Benefits

  • NZ IAS 20 (Diff Rep)

    Accounting for Government Grants and Disclosure of Government Assistance

  • NZ IAS 21 (Diff Rep)

    The Effects of Changes in Foreign Exchange Rates

  • NZ IAS 23 (Diff Rep)

    Borrowing Costs

  • NZ IAS 24 (Diff Rep)

    Related Party Disclosures

  • NZ IAS 26 (Diff Rep)

    Accounting and Reporting by Retirement Benefit Plans

  • NZ IAS 27 (Diff Rep)

    Consolidated and Separate Financial Statements

  • NZ IAS 28 (Diff Rep)

    Investments in Associates

  • NZ IAS 29 (Diff Rep)

    Financial Reporting in Hyperinflationary Economies

  • NZ IAS 31 (Diff Rep)

    Interests in Joint Ventures

  • NZ IAS 32 (Diff Rep)

    Financial Instruments: Presentation

    • Standards