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Issued Accounting Standard: Novation of Derivatives and Continuation of Hedge Accounting (Diff Rep) (Amendments to NZ IAS 39 (Diff Rep))

Issued Accounting Standard: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to NZ IAS 39) (Notice No. 41)

Amendments to the International Standards on Auditing (New Zealand) to Promote Improved Audit Quality (Notice No. 46)

Amendments to Prospective Financial Statements (Amendments to PBE FRS 42) (Notice No. 45)

Amendments to Prospective Financial Statements (Amendments to FRS-42) (Notice No. 43)

Notice (No. 26) of Approval of Financial

Notice (No. 25) of Determination

Corrigenda

Approval of New Zealand Equivalent to International Financial Reporting Standard 7 Financial Instruments – Disclosures and the Amendments to New Zealand Equivalent to International Accounting Standard 1 Presentation of Financial Statements – Capital Disclosures

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)