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Notice of Direction as to Authoritative Support

Approval of Financial Reporting Standard 40 Transitional Arrangements for The Early Adoption of the New Zealand Equivalent to IAS 19 Employee Benefits (FRS–40) (Notice No. 44)

Approval of Amendments to New Zealand Equivalent to International Accounting Standard 36 Impairment of Assets – Impairment of Non–cash Generating Assets by Public Benefit Entities

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)

Issued Accounting Standard: Disclosure Initiative (Amendments to NZ IAS 1) (Notice No. 91)

Issued Accounting Standard: Disclosure Concessions for NZ IFRS 15 (Notice No. 89)

Issued Accounting Standard: Annual Improvements to NZ IFRSs 2012-2014 Cycle (Notice No. 87)

Issued Accounting Standards: Effective Date of NZ IFRS 9 (2009) (PBE) and NZ IFRS 9 (2010) (PBE) (Notice No. 86)

Issued Accounting Standards: PBE Standards for Tier 1 and Tier 2 Public Benefit Entities (Notice No. 82)

Issued Accounting Standard: Interests in Other Entities (Amendments to PBE SFR-A (NFP)) (Notice No. 80)

Agriculture: Bearer Plants (Amendments to NZ IAS 16 and NZ IAS 41) (Notice No. 77)

Issued Accounting Standard: NZ IFRS 15 Revenue From Contracts With Customers (Notice No. 74)

Issued Accounting Standard: Accounting for Acquisitions of Interests in Joint Operations (Amendments to NZ IFRS 11) (Notice No. 73)

Issued Accounting Standard: Disclosure Initiative (Amendments to NZ IAS 7) (Notice No.111)

Issued Accounting Standard: NZ IFRS 16 Leases (Notice No. 109)

Issued Accounting Standard: Effective Date of Amendments to NZ IFRS 10 and NZ IAS 28 (Notice No. 108)