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11
Sep
2014
|
Issued Authoritative Notice Public Benefit Entities' Framework (Notice No. 83)
2014-gs5698
Preview
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General Section
|
Financial Reporting Act
|
|
4
Sep
2014
|
Issued Accounting Standard: Interests in Other Entities (Amendments to PBE SFR-A (NFP)) (Notice No. 80)
2014-gs5535
Preview
|
General Section
|
Financial Reporting Act
|
|
4
Sep
2014
|
Issued Accounting Standard: Interests in Other Entities (Amendments to PBE SFR-A (PS)) (Notice No. 81)
2014-gs5536
Preview
|
General Section
|
Financial Reporting Act
|
|
4
Sep
2014
|
Issued Accounting Standard: Fair Value Disclosures by Retirement Benefit Plans (Amendments to
2014-gs5534
Preview
|
General Section
|
Financial Reporting Act
|
|
4
Sep
2014
|
Issued Accounting Standard: NZ IFRS 9 Financial Instruments (Notice No. 78)
2014-gs5533
Preview
|
General Section
|
Financial Reporting Act
|
|
7
Aug
2014
|
Agriculture: Bearer Plants (Amendments to NZ IAS 16 and NZ IAS 41) (Notice No. 77)
2014-gs4863
Preview
|
General Section
|
Financial Reporting Act
|
|
31
Jul
2014
|
Issued Assurance Standard: International Standard on Assurance Engagements (New Zealand) 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information (Notice No. 76)
2014-gs4724
Preview
|
General Section
|
Financial Reporting Act
|
|
3
Jul
2014
|
Issued Accounting Standard: NZ IFRS 15 Revenue From Contracts With Customers (Notice No. 74)
2014-gs4118
Preview
|
General Section
|
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
Preview
|
General Section
|
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
Preview
|
General Section
|
Financial Reporting Act
|
|
5
Jun
2014
|
Issued Accounting Standard: RDR Hedge Accounting Disclosures (Amendments to NZ IFRS 9 (2013)) (Notice No. 72)
2014-gs3468
Preview
|
General Section
|
Financial Reporting Act
|
|
8
May
2014
|
Notice Under Section 35AC of the Financial Reporting Act 1993
2014-au2761
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
17
Apr
2014
|
Notice Under Section 35AC of the Financial Reporting Act 1993
2014-au2426
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
3
Apr
2014
|
Statutory Funds (Amendments to Appendix C of Z IFRS 4) (Notice No. 71)
2014-gs2114
Preview
|
General Section
|
Financial Reporting Act
|
|
27
Mar
2014
|
NZ IFRS 14 Regulatory Deferral Accounts (Notice No. 70)
2014-gs1913
Preview
|
General Section
|
Financial Reporting Act
|
|
20
Mar
2014
|
Authoritative Notice New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (Diff Rep) (Notice No. 66)
2014-gs1778
Preview
|
General Section
|
Financial Reporting Act
|
|
20
Mar
2014
|
Authoritative Notice Public Benefit Entities' Framework (Notice No. 69)
2014-gs1781
Preview
|
General Section
|
Financial Reporting Act
|
|
20
Mar
2014
|
Authoritative Notice New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (Notice No. 68)
2014-gs1780
Preview
|
General Section
|
Financial Reporting Act
|
|
20
Mar
2014
|
Authoritative Notice Conceptual Framework for Financial Reporting (PBE) (Notice No. 67)
2014-gs1779
Preview
|
General Section
|
Financial Reporting Act
|
|
27
Feb
2014
|
Standard XRB A2 Meaning of Specified Statutory Size Thresholds (Notice No. 64)
2014-gs1236
Preview
|
General Section
|
Financial Reporting Act
|
|
27
Feb
2014
|
Standard XRB A1 Accounting Standards Framework: Omnibus Amendments (Legislative Update) (Notice No. 63)
2014-gs1235
Preview
|
General Section
|
Financial Reporting Act
|
|
27
Feb
2014
|
Amendments to Accounting Standards: Omnibus Amendments (Legislative Update)
2014-gs1234
Preview
|
General Section
|
Financial Reporting Act
|
|
27
Feb
2014
|
Amendments to Auditing and Assurance Standards: Omnibus Amendments (Legislative Update)
2014-gs1237
Preview
|
General Section
|
Financial Reporting Act
|
|
13
Feb
2014
|
Issued Accounting Standard: Annual Improvements to NZ IFRSs 2011-2013 Cycle (Notice No. 61)
2014-gs846
Preview
|
General Section
|
Financial Reporting Act
|
|
13
Feb
2014
|
Issued Accounting Standard: Defined Benefit Plans: Employee Contributions (Amendments to NZ IAS 19) (Notice No. 60)
2014-gs845
Preview
|
General Section
|
Financial Reporting Act
|
|
13
Feb
2014
|
Issued Accounting Standard: Annual Improvements to NZ IFRSs 2010-2012 Cycle (Notice No. 59)
2014-gs844
Preview
|
General Section
|
Financial Reporting Act
|
|
9
Jan
2014
|
Notice Under Section 35AC of the Financial Reporting Act 1993
2014-au117
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
19
Dec
2013
|
Issued Auditing and Assurance Standard: International Standard on Review Engagements (New Zealand) 2400, Review of Historical Financial Statements Performed by an Assurance Practitioner Who is not the Auditor of the Entity and New Zealand Standard on Review Engagements 2410, Review of Financial Statements Performed by the Independent Auditor of the Entity (Notice No. 58)
2013-gs8156
Preview
|
General Section
|
Financial Reporting Act
|
|
19
Dec
2013
|
Amended International Standards on Auditing (New Zealand) for Use of 'Management' and 'Those Charged With Governance' (Notice No. 57)
2013-gs8155
Preview
|
General Section
|
Financial Reporting Act
|
|
12
Dec
2013
|
Public Benefit Entity Simple Format Reporting Standard - Cash (Not-For-Profit) (Notice No. 56)
2013-gs7986
Preview
|
General Section
|
Financial Reporting Act
|
|
12
Dec
2013
|
Public Benefit Entity Simple Format Reporting Standard - Cash (Public Sector) (Notice No. 55)
2013-gs7985
Preview
|
General Section
|
Financial Reporting Act
|
|
12
Dec
2013
|
NZ IFRS 9 (2013) Financial Instruments (Hedge Accounting and Amendments to NZ IFRS 9, NZ IFRS 7 and NZ IAS 39) (Notice No. 53)
2013-gs7983
Preview
|
General Section
|
Financial Reporting Act
|
|
12
Dec
2013
|
NZ IFRS 9 (2013) (Diff Rep) Financial Instruments (Hedge Accounting and Amendments to NZ IFRS 9 (Diff Rep), NZ IFRS 7 (Diff Rep) and NZ IAS 39 (Diff Rep)) (Notice No. 54)
2013-gs7984
Preview
|
General Section
|
Financial Reporting Act
|
|
5
Dec
2013
|
Notice Under Section 35AC of the Financial Reporting Act 1993
2013-au7813
Preview
|
Authorities/Other Agencies of State
|
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
Preview
|
General Section
|
Financial Reporting Act
|
|
21
Nov
2013
|
Issued Accounting Standard: Public Benefit Entity Simple Format Reporting Standard - Accrual (Public Sector) (Notice No. 51)
2013-gs7478
Preview
|
General Section
|
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
Preview
|
General Section
|
Financial Reporting Act
|
|
14
Nov
2013
|
Notice Under Section 35AC of the Financial Reporting Act 1993
2013-au7248
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
31
Oct
2013
|
Amendments to the Professional and Ethical Standard 1 (Revised): Code of Ethics for Assurance Practitioners (Notice No. 49)
2013-gs6995
Preview
|
General Section
|
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
Preview
|
General Section
|
Financial Reporting Act
|
|
17
Oct
2013
|
Issued Accounting Standard: RDR Amendment to NZ IAS 36 (Notice No. 47)
2013-gs6627
Preview
|
General Section
|
Financial Reporting Act
|
|
19
Sep
2013
|
Amendments to the International Standards on Auditing (New Zealand) to Promote Improved Audit Quality (Notice No. 46)
2013-gs5977
Preview
|
General Section
|
Financial Reporting Act
|
|
5
Sep
2013
|
Amendments to Prospective Financial Statements (Amendments to PBE FRS 42) (Notice No. 45)
2013-gs5625
Preview
|
General Section
|
Financial Reporting Act
|
|
5
Sep
2013
|
Amendments to Prospective Financial Statements (Amendments to FRS-42) (Notice No. 43)
2013-gs5623
Preview
|
General Section
|
Financial Reporting Act
|
|
5
Sep
2013
|
Amendments to Prospective Financial Statements (Amendments to FRS-42 (PBE)) (Notice No. 44)
2013-gs5624
Preview
|
General Section
|
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
Preview
|
General Section
|
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
Preview
|
General Section
|
Financial Reporting Act
|
|
4
Jul
2013
|
Notice Under Section 35AC of the Financial Reporting Act 1993
2013-au4088
Preview
|
Authorities/Other Agencies of State
|
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
Preview
|
General Section
|
Financial Reporting Act
|
|
27
Jun
2013
|
Issued Accounting Standard: NZ Equivalent to IFRIC Interpretation 21 Levies (Notice No. 37)
2013-gs3967
Preview
|
General Section
|
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
Preview
|
General Section
|
Financial Reporting Act
|
|
27
Jun
2013
|
Issued Accounting Standard: NZ Equivalent to IFRIC Interpretation 21 (Diff Rep) Levies (Notice No. 38)
2013-gs3968
Preview
|
General Section
|
Financial Reporting Act
|
|
20
Jun
2013
|
Notice Under Section 35A of the Financial Reporting Act 1993
2013-au3792
Preview
|
Authorities/Other Agencies of State
|
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
Preview
|
General Section
|
Financial Reporting Act
|
|
23
May
2013
|
Notice of Direction as to Authoritative Support - Public Benefit Entities’ Framework (Notice No. 34)
2013-gs3086
Preview
|
General Section
|
Financial Reporting Act
|
|
23
May
2013
|
PBE Standards for Tier 1 and Tier 2 Public Sector Public Benefit Entities (Notice No. 35)
2013-gs3087
Preview
|
General Section
|
Financial Reporting Act
|
|
4
Apr
2013
|
Issued Auditing and Assurance Standards: International Standard on Auditing (New Zealand) 610 (Revised 2013), Using the Work of Internal Auditors and International Standard on Auditing (New Zealand) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (Notice No. 33)
2013-gs1993
Preview
|
General Section
|
Financial Reporting Act
|
|
7
Mar
2013
|
Issued Amendments to Auditing and Assurance Standard: Professional and Ethical Standard 1 (Revised): Code of Ethics for Assurance Practitioners (Notice No. 32)
2013-gs1395
Preview
|
General Section
|
Financial Reporting Act
|
|
31
Jan
2013
|
Issued Auditing and Assurance Standard: Professional and Ethical Standard 3 (Amended): Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements (Notice No. 31)
2013-gs578
Preview
|
General Section
|
Financial Reporting Act
|
|
31
Jan
2013
|
Issued Auditing and Assurance Standard: Professional and Ethical Standard 1 (Revised): Code of Ethics for Assurance Practitioners (Notice No. 30)
2013-gs577
Preview
|
General Section
|
Financial Reporting Act
|
|
20
Dec
2012
|
Investment Entities (Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 27) (Notice No. 28)
2012-gs8478
Preview
|
General Section
|
Financial Reporting Act
|
|
20
Dec
2012
|
Investment Entities (Diff Rep) (Amendments to NZ IFRS 10 (Diff Rep), NZ IFRS 12 (Diff Rep) and NZ IAS 27 (Diff Rep)) (Notice No. 29)
2012-gs8479
Preview
|
General Section
|
Financial Reporting Act
|
|
20
Dec
2012
|
International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) 3410: Assurance Engagements on Greenhouse Gas Statements (Notice No. 27)
2012-gs8341
Preview
|
General Section
|
Financial Reporting Act
|
|
20
Dec
2012
|
Amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (Notice No. 26)
2012-gs8340
Preview
|
General Section
|
Financial Reporting Act
|
|
15
Nov
2012
|
NZ IFRS PBE for Public Benefit Entities (Notice No. 25)
2012-gs7438
Preview
|
General Section
|
Financial Reporting Act
|
|
15
Nov
2012
|
Notice of Direction as to Authoritative Support - New Zealand Conceptual Framework for Financial Reporting (PBE) (Notice No. 24)
2012-gs7437
Preview
|
General Section
|
Financial Reporting Act
|
|
15
Nov
2012
|
NZ IFRS Diff Rep for Tier 3 For-Profit Entities (Notice No. 23)
2012-gs7436
Preview
|
General Section
|
Financial Reporting Act
|
|
15
Nov
2012
|
Notice of Direction as to Authoritative Support - New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (Notice No. 20)
2012-gs7433
Preview
|
General Section
|
Financial Reporting Act
|
|
15
Nov
2012
|
The Financial Reporting Act (Overseas Companies) Exemption Notice 2012
2012-go7441
Preview
|
Departmental
|
Financial Reporting Act
|
|
15
Nov
2012
|
Notice of Direction as to Authoritative Support - New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (Diff Rep) (Notice No. 22)
2012-gs7435
Preview
|
General Section
|
Financial Reporting Act
|
|
15
Nov
2012
|
NZ IFRSs for Tier 1 and Tier 2 For-Profit Entities (Notice No. 21)
2012-gs7434
Preview
|
General Section
|
Financial Reporting Act
|
|
15
Nov
2012
|
XRB A1 Accounting Standards Framework (FP Entities Update) (Notice No. 19)
2012-gs7432
Preview
|
General Section
|
Financial Reporting Act
|
|
11
Oct
2012
|
Editorial Corrections to NZ IFRSs 2012 (Notice No. 18)
2012-gs6519
Preview
|
General Section
|
Financial Reporting Act
|
|
13
Sep
2012
|
Issued Auditing and Assurance Standard: Amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards
2012-gs5723
Preview
|
General Section
|
Financial Reporting Act
|
|
2
Aug
2012
|
Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities (Amendments to NZ IFRS 10, NZ IFRS 11 and NZ IFRS 12) (Notice No. 16)
2012-gs4738
Preview
|
General Section
|
Financial Reporting Act
|
|
26
Jul
2012
|
Issued Auditing and Assurance Standard: International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) 3420: Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus (Notice No. 15)
2012-gs4634
Preview
|
General Section
|
Financial Reporting Act
|
|
28
Jun
2012
|
Issued Accounting Standard: Annual Improvements to NZ IFRSs 2009-2011 Cycle (Notice No. 14)
2012-gs3979
Preview
|
General Section
|
Financial Reporting Act
|
|
24
May
2012
|
Notice Under Section 35AC of the Financial Reporting Act 1993
2012-au3150
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
26
Apr
2012
|
Issued Accounting Standard: Government Loans (Amendments to NZ IFRS) (Notice No. 13)
2012-gs2469
Preview
|
General Section
|
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
Preview
|
General Section
|
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
Preview
|
General Section
|
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
Preview
|
General Section
|
Financial Reporting Act
|
|
1
Mar
2012
|
Notice Under Section 35AC of the Financial Reporting Act 1993
2012-au1162
Preview
|
Authorities/Other Agencies of State
|
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
Preview
|
General Section
|
Financial Reporting Act
|
|
1
Sep
2011
|
Approval of Assurance Standards (Notice No. 7)
2011-gs6068
Preview
|
General Section
|
Financial Reporting Act
|
|
1
Sep
2011
|
Issued Accounting Standard: Amended External Reporting Board Standard A1 Application of Accounting Standards (Notice No. 6)
2011-gs6037
Preview
|
General Section
|
Financial Reporting Act
|
|
1
Sep
2011
|
Issued Auditing and Assurance Standard: Amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (Notice No. 8)
2011-gs6069
Preview
|
General Section
|
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
Preview
|
General Section
|
Financial Reporting Act
|
|
25
Aug
2011
|
Issued Accounting Standard: Amended NZ IAS 19 Employee Benefits (Notice No. 4)
2011-gs5882
Preview
|
General Section
|
Financial Reporting Act
|
|
14
Jul
2011
|
Approval of External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (XRB Au1) (Notice No. 3)
2011-gs4826
Preview
|
General Section
|
Financial Reporting Act
|
|
14
Jul
2011
|
Approval of Auditing and Assurance Standards (Notice No. 2)
2011-gs4825
Preview
|
General Section
|
Financial Reporting Act
|
|
14
Jul
2011
|
Approval of External Reporting Board Standard A1 Application of Accounting Standards (XRB A1)
2011-gs4824
Preview
|
General Section
|
Financial Reporting Act
|
|
23
Jun
2011
|
Approval of New Zealand Equivalent to International Financial Reporting Standard 10 Consolidated Financial Statements (NZ IFRS 10) (Notice No. 130)
2011-gs4110
Preview
|
General Section
|
Financial Reporting Act
|
|
23
Jun
2011
|
Approval of Amendments to Financial Reporting Standard No. 43 Summary Financial Statements (Amendments to FRS-43) (Notice No. 129)
2011-gs4109
Preview
|
General Section
|
Financial Reporting Act
|
|
23
Jun
2011
|
Notice Under Section 35AC of the Financial Reporting Act 1993
2011-au4249
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
23
Jun
2011
|
Approval of Amendment to FRS-44 New Zealand Additional Disclosures (Amendment to FRS-44) (Notice No. 136)
2011-gs4116
Preview
|
General Section
|
Financial Reporting Act
|
|
23
Jun
2011
|
Approval of New Zealand Equivalent to International Financial Reporting Standard 13 Fair Value Measurement (NZ IFRS 13) (Notice No. 135)
2011-gs4115
Preview
|
General Section
|
Financial Reporting Act
|
|
23
Jun
2011
|
Approval of New Zealand Equivalent to International Financial Reporting Standard 12 Disclosure of Interests in Other Entities (NZ IFRS 12) (Notice No. 134)
2011-gs4114
Preview
|
General Section
|
Financial Reporting Act
|
|
23
Jun
2011
|
Approval of New Zealand Equivalent to International Accounting Standard 28 Investments in Associates and Joint Ventures (NZ IAS 28) (Notice No. 133)
2011-gs4113
Preview
|
General Section
|
Financial Reporting Act
|
|
23
Jun
2011
|
Approval of New Zealand Equivalent to International Financial Reporting Standard 11 Joint Arrangements (NZ IFRS 11) (Notice No. 132)
2011-gs4112
Preview
|
General Section
|
Financial Reporting Act
|