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

NZ IAS 33 (Diff Rep)

Earnings per Share
NZ IAS 34 (Diff Rep)

Interim Financial Reporting
NZ IAS 36 (Diff Rep)

Impairment of Assets
NZ IAS 37 (Diff Rep)

Provisions, Contingent Liabilities and Contingent Assets
NZ IAS 38 (Diff Rep)

Intangible Assets
NZ IAS 39 (Diff Rep)

Financial Instruments: Recognition and Measurement
NZ IAS 40 (Diff Rep)

Investment Property
NZ IAS 41 (Diff Rep)

Agriculture
FRS-42 (Diff Rep)

Prospective Financial Statements
FRS-43 (Diff Rep)

Summary Financial Statements
FRS-44 (Diff Rep)

New Zealand Additional Disclosures
NZ IFRIC 1 (Diff Rep)

Changes in Existing Decommissioning, Restoration and Similar Liabilities
NZ IFRIC 2 (Diff Rep)

Members' Shares in Co-operative Entities and Similar Instruments
NZ IFRIC 4 (Diff Rep)

Determining whether an Arrangement contains a Lease
NZ IFRIC 5 (Diff Rep)

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
NZ IFRIC 6 (Diff Rep)

Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
NZ IFRIC 7 (Diff Rep)

Applying the Restatement Approach under NZ IAS 29 Financial Reporting in Hyperinflationary Economies
NZ IFRIC 9 (Diff Rep)

Reassessment of Embedded Derivatives
NZ IFRIC 10 (Diff Rep)

Interim Financial Reporting and Impairment
NZ IFRIC 12 (Diff Rep)

Service Concession Arrangements
NZ IFRIC 13 (Diff Rep)

Customer Loyalty Programmes
NZ IFRIC 14 (Diff Rep)

NZ IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
NZ IFRIC 15 (Diff Rep)

Agreements for the Construction of Real Estate
NZ IFRIC 16 (Diff Rep)

Hedges of a Net Investment in a Foreign Operation
NZ IFRIC 17 (Diff Rep)

Distribution of Non-cash Assets to Owners
NZ IFRIC 18 (Diff Rep)

Transfers of Assets from Customers
NZ IFRIC 19 (Diff Rep)

Extinguishing Financial Liabilities with Equity Instruments
NZ IFRIC 20 (Diff Rep)

Stripping Costs in the Production Phase of a Surface Mine
NZ IFRIC 21 (Diff Rep)

Levies
NZ SIC-10 (Diff Rep)

Government Assistance - No Specific Relation to Operating activities
NZ SIC-12 (Diff Rep)

Consolidation - Special Purpose Entities
NZ SIC-13 (Diff Rep)

Jointly Controlled Entities - Non-Monetary Contributions by Venturers
NZ SIC-15 (Diff Rep)

Operating Leases - Incentives
NZ SIC-25 (Diff Rep)

Income Taxes - Changes in the Tax Status of an Entity or its Shareholders
NZ SIC-27 (Diff Rep)

Evaluating the Substance of Transactions Involving the Legal Form of a Lease
NZ SIC-29 (Diff Rep)

Service Concession Arrangements: Disclosures
NZ SIC-31 (Diff Rep)

Revenue - Barter Transactons Involving Advertising Services
NZ SIC-32 (Diff Rep)

Intangible Assets - Web Site Costs

Standards