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161 notices found with tag "Issued accounting standards"

Date Title Type Act
10 Dec 2015
Standard XRB A1 Application of the Accounting Standards Framework (Notice No. 102 ) 2015-gs7228
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Financial Reporting Act
10 Dec 2015
Issued Accounting Standard: Amendments to PBE Standards and Authoritative Notice as a Consequence of XRB A1 and Other Amendments (Notice No. 104 ) 2015-gs7230
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Financial Reporting Act
5 Nov 2015
Issued Accounting Standard: Effective Date of NZ IFRS 15 (Notice No. 101 ) 2015-gs6507
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Financial Reporting Act
1 Oct 2015
Issued Amendments to the International Standards on Auditing ( New Zealand ) (ISAs (NZ)) on Auditing Financial Statement Disclosures (Notice No. 100 ) 2015-gs5846
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Financial Reporting Act
1 Oct 2015
Issued New and Revised International Standards on Auditing ( New Zealand ) (Notice No. 99 ) 2015-gs5845
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Financial Reporting Act
30 Jul 2015
Issued Accounting Standard: 2015 Omnibus Amendments to PBE Standards (Notice No. 96 ) 2015-gs4418
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Financial Reporting Act
30 Jul 2015
Issued Accounting Standard: Disclosure Initiative (Amendments to PBE IPSAS 1 ) (Notice No. 97 ) 2015-gs4419
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Financial Reporting Act
25 Jun 2015
Issued Standard: Amendments to Professional and Ethical Standard 1 (Revised) Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients (Notice No. 94 ) 2015-gs3720
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Financial Reporting Act
25 Jun 2015
Standard XRB A2 Amendments to XRB A2: Meaning of Specified Statutory Size Thresholds (Charities Amendment Act 2014) (Notice No. 93) 2015-gs3719
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Financial Reporting Act
5 Mar 2015
Issued Standard and Revocation: Standard XRB A1 Accounting Standards Framework ( For-profit Entities plus Public Sector Public Benefit Entities plus Not-for-profit Entities minus For-profit Tier 3 and Tier 4 Update) and Revocation of Tier 3 and Tier 4 For-profit Accounting Standards (Notice No. 92 ) 2015-gs1290
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Financial Reporting Act
12 Feb 2015
Issued Accounting Standard: Disclosure Initiative (Amendments to NZ IAS 1) (Notice No. 91) 2015-gs780
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Financial Reporting Act
12 Feb 2015
Issued Accounting Standard: Investment Entities: Applying the Consolidation Exception (Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 28) (Notice No. 90) 2015-gs743
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Financial Reporting Act
18 Dec 2014
Issued Accounting Standard: Disclosure Concessions for NZ IFRS 15 (Notice No. 89 ) 2014-gs7767
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Financial Reporting Act
18 Dec 2014
Issued Accounting Standard: 2014 Omnibus Amendments to NZ IFRSs (Notice No. 88 ) 2014-gs7765
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Financial Reporting Act
20 Nov 2014
Issued Accounting Standard: Annual Improvements to N Z I FRSs 201 2-2 014 Cycle (Notic e No. 8 7) 2014-gs7100
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Financial Reporting Act
23 Oct 2014
Issued Accounting Standards: Effective Date of N Z IFRS 9 (2009) (PBE) and N Z IFRS 9 (2010) (PBE) (Notice N o. 8 6) 2014-gs6539
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Financial Reporting Act
16 Oct 2014
Issued Accounting Standard: Sale or Contribution of Assets Between an Investor and its Associate or Joint Venture (Amendments to NZ IFRS 10 and 2014-gs6429
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Financial Reporting Act
16 Oct 2014
Issued Accounting Standard: Equity Method in Separate Financial Statements (Amendments to NZ IAS 27) (Notice No. 84) 2014-gs6428
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Financial Reporting Act
11 Sep 2014
Issued Accounting Standards: PBE Standards for Tier 1 and Tier 2 Public Benefit Entities (Notice No. 82) 2014-gs5699
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Financial Reporting Act
4 Sep 2014
Issued Accounting Standard: Interests in Other Entities (Amendments to PBE SFR-A (NFP)) (Notice No. 80) 2014-gs5535
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Financial Reporting Act
4 Sep 2014
Issued Accounting Standard: Interests in Other Entities (Amendments to PBE SFR-A (PS)) (Notice No. 81) 2014-gs5536
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Financial Reporting Act
4 Sep 2014
Issued Accounting Standard: Fair Value Disclosures by Retirement Benefit Plans (Amendments to 2014-gs5534
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Financial Reporting Act
4 Sep 2014
Issued Accounting Standard: NZ IFRS 9 Financial Instruments (Notice No. 78) 2014-gs5533
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Financial Reporting Act
3 Jul 2014
Issued Accounting Standard: NZ IFRS 15 Revenue From Contracts With Customers (Notice No. 74) 2014-gs4118
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Financial Reporting Act
3 Jul 2014
Issued Accounting Standard: Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to NZ IAS 16 and NZ IAS 38) (Notice No. 75) 2014-gs4119
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Financial Reporting Act
5 Jun 2014
Issued Accounting Standard: Accounting for Acquisitions of Interests in Joint Operations (Amendments to NZ IFRS 11) (Notice No. 73) 2014-gs3467
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Financial Reporting Act
5 Jun 2014
Issued Accounting Standard: RDR Hedge Accounting Disclosures (Amendments to NZ IFRS 9 (2013)) (Notice No. 72) 2014-gs3468
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Financial Reporting Act
27 Mar 2014
NZ IFRS 14 Regulatory Deferral Accounts (Notice No. 70) 2014-gs1913
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Financial Reporting Act
27 Feb 2014
Standard XRB A2 Meaning of Specified Statutory Size Thresholds (Notice No. 64) 2014-gs1236
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Financial Reporting Act
27 Feb 2014
Amendments to Accounting Standards: Omnibus Amendments (Legislative Update) 2014-gs1234
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Financial Reporting Act
13 Feb 2014
Issued Accounting Standard: Annual Improvements to NZ IFRSs 2011-2013 Cycle (Notice No. 61) 2014-gs846
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Financial Reporting Act
13 Feb 2014
Issued Accounting Standard: Defined Benefit Plans: Employee Contributions (Amendments to NZ IAS 19) (Notice No. 60) 2014-gs845
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Financial Reporting Act
13 Feb 2014
Issued Accounting Standard: Annual Improvements to NZ IFRSs 2010-2012 Cycle (Notice No. 59) 2014-gs844
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Financial Reporting Act
12 Dec 2013
Public Benefit Entity Simple Format Reporting Standard - Cash (Not-For-Profit) (Notice No. 56) 2013-gs7986
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Financial Reporting Act
12 Dec 2013
Public Benefit Entity Simple Format Reporting Standard - Cash (Public Sector) (Notice No. 55) 2013-gs7985
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Financial Reporting Act
21 Nov 2013
Issued Accounting Standard: Public Benefit Entity Simple Format Reporting Standard - Accrual (Not-For-Profit) (Notice No. 52) 2013-gs7479
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Financial Reporting Act
21 Nov 2013
Issued Accounting Standard: Public Benefit Entity Simple Format Reporting Standard - Accrual (Public Sector) (Notice No. 51) 2013-gs7478
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Financial Reporting Act
21 Nov 2013
Standard XRB A1 Accounting Standards Framework (For-Profit Entities Plus Public Sector Public Benefit Entities Plus Not-For-Profit Entities Update) (Notice No. 50) 2013-gs7477
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Financial Reporting Act
17 Oct 2013
Issued Accounting Standard: Amendments to Appendix C of NZ IFRS 4 Arising From NZ IFRS 10 (Notice No. 48) 2013-gs6628
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Financial Reporting Act
17 Oct 2013
Issued Accounting Standard: RDR Amendment to NZ IAS 36 (Notice No. 47) 2013-gs6627
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Financial Reporting Act
1 Aug 2013
Issued Accounting Standard: Novation of Derivatives and Continuation of Hedge Accounting (Diff Rep) (Amendments to NZ IAS 39 (Diff Rep)) 2013-gs4845
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Financial Reporting Act
1 Aug 2013
Issued Accounting Standard: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to NZ IAS 39) (Notice No. 41) 2013-gs4844
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Financial Reporting Act
27 Jun 2013
Issued Accounting Standard: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to NZ IAS 36) (Notice No. 39) 2013-gs3969
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Financial Reporting Act
27 Jun 2013
Issued Accounting Standard: NZ Equivalent to IFRIC Interpretation 21 Levies (Notice No. 37) 2013-gs3967
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Financial Reporting Act
27 Jun 2013
Issued Accounting Standard: Recoverable Amount Disclosures for Non-Financial Assets (Diff Rep) (Amendments to NZ IAS 36 (Diff Rep)) (Notice No. 40) 2013-gs3970
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Financial Reporting Act
27 Jun 2013
Issued Accounting Standard: NZ Equivalent to IFRIC Interpretation 21 (Diff Rep) Levies (Notice No. 38) 2013-gs3968
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Financial Reporting Act
23 May 2013
Standard XRB A1 Accounting Standards Framework (For-profit Entities plus Public Sector Public Benefit Entities Update) (Notice No. 36) 2013-gs3088
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Financial Reporting Act
23 May 2013
PBE Standards for Tier 1 and Tier 2 Public Sector Public Benefit Entities (Notice No. 35) 2013-gs3087
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Financial Reporting Act
15 Nov 2012
NZ IFRS PBE for Public Benefit Entities (Notice No. 25) 2012-gs7438
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Financial Reporting Act
15 Nov 2012
NZ IFRS Diff Rep for Tier 3 For-Profit Entities (Notice No. 23) 2012-gs7436
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Financial Reporting Act
15 Nov 2012
NZ IFRSs for Tier 1 and Tier 2 For-Profit Entities (Notice No. 21) 2012-gs7434
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Financial Reporting Act
15 Nov 2012
XRB A1 Accounting Standards Framework (FP Entities Update) (Notice No. 19) 2012-gs7432
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Financial Reporting Act
28 Jun 2012
Issued Accounting Standard: Annual Improvements to NZ IFRSs 2009-2011 Cycle (Notice No. 14) 2012-gs3979
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Financial Reporting Act
26 Apr 2012
Issued Accounting Standard: Government Loans (Amendments to NZ IFRS) (Notice No. 13) 2012-gs2469
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Financial Reporting Act
8 Mar 2012
Issued Accounting Standard: Mandatory Effective Date and Transition Disclosures (Amendments to NZ IFRS 9 Financial Instruments (2009) and (2010) and NZ IFRS 7 Financial Instruments: Disclosures) (Notice No. 12) 2012-gs1287
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Financial Reporting Act
8 Mar 2012
Issued Accounting Standard: Disclosures-Offsetting Financial Assets and Financial Liabilities (Amendments to NZ IFRS 7 Financial Instruments: Disclosures) (Notice No. 11) 2012-gs1286
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Financial Reporting Act
8 Mar 2012
Issued Accounting Standard: Offsetting Financial Assets and Financial Liabilities (Amendments to NZ IAS 32 Financial Instruments: Presentation) (Notice No. 10) 2012-gs1285
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Financial Reporting Act
22 Dec 2011
Issued Accounting Standard: NZ Equivalent to IFRIC Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine (Notice No. 9) 2011-gs8855
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Financial Reporting Act
1 Sep 2011
Issued Accounting Standard: Amended External Reporting Board Standard A1 Application of Accounting Standards (Notice No. 6) 2011-gs6037
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Financial Reporting Act
25 Aug 2011
Issued Accounting Standard: Presentation of Items of Other Comprehensive Income - Amendment to NZ IAS 1 Presentation of Financial Statements (Notice No. 5) 2011-gs5883
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Financial Reporting Act
25 Aug 2011
Issued Accounting Standard: Amended NZ IAS 19 Employee Benefits (Notice No. 4) 2011-gs5882
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Financial Reporting Act
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