Tier 1 & 2
Tier 1 and 2 For-Profit Standards
The following provides the accounting standards that must be applied by Tier 1 and 2 For-profit entities in New Zealand. It includes current and archived standards as well as interpretations, amendments and explanatory guides.
Click on the arrows below to see all standards, interpretations, amendments, and explanatory guides.
XRB A1Application of the Accounting Standards Framework XRB A2Meaning of Specified Statutory Size Thresholds NZ IFRS 1First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards NZ IFRS 2Share-based Payment NZ IFRS 3Business Combinations NZ IFRS 4Insurance Contracts NZ IFRS 5Non-current Assets Held for Sale and Discontinued Operations NZ IFRS 6Exploration for and Evaluation of Mineral Resources NZ IFRS 7Financial Instruments: Disclosures NZ IFRS 8Operating Segments NZ IFRS 9Financial Instruments NZ IFRS 10Consolidated Financial Statements NZ IFRS 11Joint Arrangements NZ IFRS 12Disclosure of Interests in Other Entities NZ IFRS 13Fair Value Measurement NZ IFRS 14Regulatory Deferral Accounts NZ IFRS 15Revenue from Contracts with Customers NZ IFRS 16Leases NZ IFRS 17Insurance Contracts NZ IFRS 18Presentation and Disclosure in Financial Statements NZ IAS 1Presentation of Financial Statements NZ IAS 2Inventories NZ IAS 7Statement of Cash Flows NZ IAS 8Accounting Policies, Changes in Accounting Estimates and Errors |
NZ IAS 10Events after the Reporting Period NZ IAS 12Income Taxes NZ IAS 16Property, Plant and Equipment NZ IAS 19Employee Benefits NZ IAS 20Accounting for Government Grants and Disclosure of Government Assistance NZ IAS 21The Effects of Changes in Foreign Exchange Rates NZ IAS 23Borrowing Costs NZ IAS 24Related Party Disclosures NZ IAS 26Accounting and Reporting by Retirement Benefit Plans NZ IAS 27Separate Financial Statements NZ IAS 28Investments in Associates and Joint Ventures NZ IAS 29Financial Reporting in Hyperinflationary Economies NZ IAS 32Financial Instruments: Presentation NZ IAS 33Earnings per Share NZ IAS 34Interim Financial Reporting NZ IAS 36Impairment of Assets NZ IAS 37Provisions, Contingent Liabilities and Contingent Assets NZ IAS 38Intangible Assets NZ IAS 39Financial Instruments: Recognition and Measurement NZ IAS 40Investment Property NZ IAS 41Agriculture FRS-42Prospective Financial Statements FRS-43Summary Financial Statements FRS-44New Zealand Additional Disclosures |
NZ IFRIC 1Changes in Existing Decommissioning, Restoration and Similar Liabilities
NZ IFRIC 5Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds NZ IFRIC 6Liabilities arising from Participation in a Specific Market—Waste Electrical and Electronic Equipment NZ IFRIC 7Applying the Restatement Approach under NZ IAS 29 Financial Reporting in Hyperinflationary Economies
NZ IFRIC 14NZ IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
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NZ IFRIC 19Extinguishing Financial Liabilities with Equity Instruments NZ IFRIC 20Stripping Costs in the Production Phase of a Surface Mine NZ IFRIC 21Levies NZ IFRIC 22Foreign Currency Transactions and Advance Consideration NZ IFRIC 23Uncertainty over Income Tax Treatments NZ SIC-7Introduction of the Euro NZ SIC-10Government Assistance – No Specific Relation to Operating Activities NZ SIC-29Service Concession Arrangements: Disclosures NZ SIC-32Intangible Assets – Website Costs |
Explanatory Guide (EG A1)Tier 1, 2, 3 & 4: Guide to Application of the Accounting Standards Framework |
Explanatory Guide (EG A2)Tier 1, 2, 3 & 4: Overview of the Accounting Standard-setting Process
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