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525 notices found with tag "Financial Reporting Act"

Date Title Type Act
23 Jun 2011
Approval of New Zealand Equivalent to International Accounting Standard 27 Separate Financial Statements (NZ IAS 27) (Notice No. 131) 2011-gs4111
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Financial Reporting Act
2 Jun 2011
Approval of the Proposed Amendments to NZ IFRS 7 Financial Instruments: Disclosures; Appendix E 2011-gs3624
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Financial Reporting Act
5 May 2011
Approval of the Amendments to New Zealand Equivalents to International Financial Reporting Standards to Harmonise With International Financial Reporting Standards and Australian Accounting Standards (Harmonisation Amendments) (Notice No. 126) 2011-gs2953
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Financial Reporting Act
5 May 2011
Approval of New Zealand Additional Disclosures (FRS-44) (Notice No. 127) 2011-gs2952
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Financial Reporting Act
17 Feb 2011
Notice of Direction as to Authoritative Support by the Accounting Standards Review Board - The New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 (Notice No. 124) 2011-gs909
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Financial Reporting Act
17 Feb 2011
Approval of the Consequential Amendments to Other Pronouncements (Notice No. 125) 2011-gs910
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Financial Reporting Act
17 Feb 2011
Approval of Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters (Amendments to NZ IFRS 1) (Notice No. 123) 2011-gs907
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Financial Reporting Act
13 Jan 2011
Approval of Deferred Tax: Recovery of Underlying Assets (Amendments to NZ IAS 12) (Notice No. 122) 2011-gs73
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Financial Reporting Act
9 Dec 2010
Approval of NZ IFRS 9 Financial Instruments (2010) (Notice No. 120) 2010-gs9346
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General Section

Financial Reporting Act
9 Dec 2010
Approval of Disclosures-Transfers of Financial Assets (Amendments to NZ IFRS 7) (Notice No. 121) 2010-gs9347
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Financial Reporting Act
16 Sep 2010
Approval of the Amendments to New Zealand Equivalent to International Accounting Standard 26 Accounting and Reporting by Retirement Benefit Plans (NZ IAS 26) (Notice No. 119) 2010-gs7159
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Financial Reporting Act
22 Jul 2010
Approval of the Minor Amendments to New Zealand Equivalents to International Financial Reporting Standards (Minor Amendments to NZ IFRSs) (Notice No. 118) 2010-gs5659
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Financial Reporting Act
22 Jul 2010
Approval of the Improvements to New Zealand Equivalents to International Financial Reporting Standards (Improvements to NZ IFRSs) (Notice No. 117) 2010-gs5658
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Financial Reporting Act
29 Apr 2010
Approval of the Amendment to New Zealand Equivalent to International Financial Reporting Standard 3 Business Combinations-Scope Exemption (Amendment to NZ IFRS 3) (Notice No. 116) 2010-gs3210
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Financial Reporting Act
18 Mar 2010
Approval of the Limited Exemption From Comparative NZ IFRS 7 Disclosures for First-time Adopters (Amendment to New Zealand Equivalent to International Financial Reporting Standard 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards ("NZ IFRS 1")) (Notice No. 115) 2010-gs1968
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Financial Reporting Act
11 Mar 2010
Financial Reporting Act (GE Corporate NZ LLC) Exemption Notice 2010 2010-go1895
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Departmental

Financial Reporting Act
17 Dec 2009
Approval of New Zealand Equivalent to International Financial Reporting Interpretations Committee Interpretation 19 Extinguishing Financial Liabilities With Equity Instruments (NZ IFRIC 19) (Notice No. 113) 2009-gs10267
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Financial Reporting Act
17 Dec 2009
Approval of Prepayments of a Minimum Funding Requirement (Amendment to NZ IFRIC 14) (Notice No. 114) 2009-gs10266
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Financial Reporting Act
3 Dec 2009
Approval of NZ IFRS 9 Financial Instruments (Notice No. 112) 2009-gs9849
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Financial Reporting Act
26 Nov 2009
Approval of Classification of Rights Issues - Amendment to New Zealand Equivalent to International Accounting Standard 32 Financial Instruments: Presentation (Amendment to NZ IAS 32) (Notice No. 109) 2009-gs9724
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Financial Reporting Act
26 Nov 2009
Approval of the revised New Zealand Equivalent to International Accounting Standard 24 Related Party Disclosures (NZ IAS 24) (Notice No. 110) 2009-gs9725
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Financial Reporting Act
1 Oct 2009
Approval of the Amendment to New Zealand Equivalent to International Financial Reporting Standard 8 Operating Segments (Amendment to NZ IFRS 8) (Notice No. 107) 2009-gs8009
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Financial Reporting Act
1 Oct 2009
Approval of the Minor Amendments to New Zealand Equivalents to International Financial Reporting Standards (Minor Amendments to NZ IFRSs) (Notice No. 108) 2009-gs8010
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Financial Reporting Act
1 Oct 2009
Approval of the Amendment to New Zealand Equivalent to International Accounting Standard 34 Interim Financial Reporting Scope (Amendment to NZ IAS 34 Scope) (Notice No. 106) 2009-gs8008
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Financial Reporting Act
13 Aug 2009
Approval of Additional Exemptions for First-time Adopters (Amendments to NZ IFRS 1) (Notice No. 105) 2009-gs6672
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Financial Reporting Act
13 Aug 2009
Approval of Group Cash-settled Share-based Payment Transactions (Amendments to NZ IFRS 2) (Notice No. 104) 2009-gs6671
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Financial Reporting Act
14 May 2009
Approval of the Improvements to New Zealand Equivalents to International Financial Reporting Standards (May 2009) (Improvements to NZ IFRSs (May 2009)) (Notice No. 102) 2009-gs4127
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General Section

Financial Reporting Act
14 May 2009
Approval of the Omnibus Amendments (2009–1) (Notice No. 103) 2009-gs4126
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General Section

Financial Reporting Act
23 Apr 2009
Financial Reporting Act (HSBC International Trustee Limited) Exemption Notice 2009 2009-go3551
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Departmental

Financial Reporting Act
9 Apr 2009
Financial Reporting Act (United Kingdom Parent Companies) Exemption Notice 2009 2009-go3181
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Departmental

Financial Reporting Act
9 Apr 2009
Approval of the Amendments to New Zealand Equivalent to International Financial Reporting Standard 7 Financial Instruments: Disclosures (NZ IFRS 7) (Notice No. 100) 2009-gs2936
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Financial Reporting Act
9 Apr 2009
Approval of the Amendments to New Zealand Equivalent to International Financial Reporting Interpretation 9 Reassessment of Embedded Derivatives (NZ IFRIC 9) and New Zealand Equivalent to International Accounting Standard 39 Financial Instruments: Recognition and Measurement (NZ IAS 39) (Notice No. 101) 2009-gs2934
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Financial Reporting Act
5 Mar 2009
Approval of New Zealand Equivalent to International Financial Reporting Interpretations Committee Interpretation 18 Transfers of Assets From Customers (NZ IFRIC 18) (Notice No. 99) 2009-gs1884
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Financial Reporting Act
15 Jan 2009
Approval of New Zealand Equivalent to International Financial Reporting Standard 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards as Restructured in December 2008 (NZ IFRS 1) (Notice No. 96) 2009-gs421
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Financial Reporting Act
15 Jan 2009
Approval of the Amendments to New Zealand Equivalent to International Accounting Standard 39 Financial Instruments: Recognition and Measurement (NZ IAS 39) and New Zealand Equivalent to International Financial Reporting Standard 7 Financial Instruments: Disclosures (NZ IFRS 7) (Notice No. 97) 2009-gs420
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Financial Reporting Act
15 Jan 2009
Approval of New Zealand Equivalent to International Financial Reporting Interpretations Committee Interpretation 17 Distribution of Non-cash Assets to Owners (NZ IFRIC 17) (Notice No. 98) 2009-gs419
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Financial Reporting Act
27 Nov 2008
Approval of the Omnibus Amendments (2008–1) (Notice No. 95) 2008-gs9017
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Financial Reporting Act
27 Nov 2008
Approval of the Amendments to New Zealand Equivalent to International Accounting Standard 23 Borrowing Costs (NZ IAS 23) (Revised 2007) (Notice No. 94) 2008-gs9016
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Financial Reporting Act
6 Nov 2008
Approval of the Amendments to New Zealand Equivalent to International Accounting Standard 39 Financial Instruments: Recognition and Measurement (NZ IAS 39) and New Zealand Equivalent to International Financial Reporting Standard 7 Financial Instruments: Disclosures (NZ IFRS 7) (Notice No. 93) 2008-gs8313
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Financial Reporting Act
4 Sep 2008
Approval of New Zealand Equivalent to International Financial Reporting Interpretations Committee Interpretation 16 Hedges of a Net Investment in a Foreign Operation (Notice No. 91) 2008-gs6350
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Financial Reporting Act
4 Sep 2008
Approval of New Zealand Equivalent to International Financial Reporting Interpretations Committee Interpretation 15 Agreements for the Construction of Real Estate (Notice No. 90) 2008-gs6349
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Financial Reporting Act
4 Sep 2008
Approval of the Amendments to New Zealand Equivalent to International Accounting Standard 39 Financial Instruments: Recognition and Measurement (Notice No. 89) 2008-gs6348
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General Section

Financial Reporting Act
4 Sep 2008
Approval of Minor Amendments to New Zealand Equivalents to International Financial Reporting Standards (2008–2) (Notice No. 92) 2008-gs6347
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General Section

Financial Reporting Act
26 Jun 2008
Approval of the Improvements to New Zealand Equivalents to International Financial Reporting Standards (June 2008) (Notice No. 87) 2008-gs4512
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Financial Reporting Act
26 Jun 2008
Approval of Amendments to New Zealand Equivalent to International Financial Reporting Standard 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards and NZ IAS 27 Consolidated and Separate Financial Statements—Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Notice No. 88) 2008-gs4513
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Financial Reporting Act
19 Jun 2008
Financial Reporting Act (ABN AMRO BANK NV) Exemption Notice 2008 2008-go4321
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Departmental

Financial Reporting Act
15 May 2008
Approval of Minor Amendments to New Zealand Equivalents to International Financial Reporting Standards (2008–1) (Notice No. 86) 2008-gs3335
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General Section

Financial Reporting Act
24 Apr 2008
Financial Reporting Act (The Bank of Tokyo - Mitsubishi Ufj, Ltd.) Exemption Notice 2008 2008-go2707
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Departmental

Financial Reporting Act
13 Mar 2008
Financial Reporting Act (Coinstar Money Transfer Limited) Exemption Notice 2008 2008-go1610
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Departmental

Financial Reporting Act
28 Feb 2008
Approval of Amendments to New Zealand Equivalent to International Financial Reporting Standard 2 Share-based Payment – Vesting Conditions and Cancellations (Notice No. 85) 2008-gs1352
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Financial Reporting Act
28 Feb 2008
Approval of the Amended New Zealand Equivalent to International Accounting Standard 27 Consolidated and Separate Financial Statements (NZ IAS 27) (Notice No. 84) 2008-gs1351
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Financial Reporting Act
28 Feb 2008
Approval of the Revised New Zealand Equivalent to International Financial Reporting Standard 3 Business Combinations (NZ IFRS 3) (Notice No. 83) 2008-gs1350
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Financial Reporting Act
21 Feb 2008
Approval of the Revised Amendments to New Zealand Equivalent to International Accounting Standard 32 Financial Instruments: Presentation and New Zealand Equivalent to International Accounting Standard 1 Presentation of Financial Statements-Puttable Financial Instruments and Obligations Arising on Liquidation (Revised Amendments to NZ IAS 32 and NZ IAS 1) (Notice No. 82) 2008-gs1199
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Financial Reporting Act
24 Jan 2008
Approval of the Amendments to New Zealand Equivalent to International Accounting Standard 32 Financial Instruments: Presentation and New Zealand Equivalent to International Accounting Standard 1 Presentation of Financial Statements-Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to NZ IAS 32 and NZ IAS 1) (Notice No. 81) 2008-gs446
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Financial Reporting Act
6 Dec 2007
Approval of the Omnibus Amendments (2007-01) to New Zealand Equivalents to International Financial Reporting Standards (Notice No. 79) 2007-gs8317
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Financial Reporting Act
6 Dec 2007
Approval of the Revised New Zealand Equivalent to International Accounting Standard 1 Presentation of Financial Statements (NZ IAS 1) (Notice No. 80) 2007-gs8316
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Financial Reporting Act
30 Nov 2007
Financial Reporting Act (Overseas Incorporated Companies - United States of America) Exemption Notice 2007 2007-go8337
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Departmental

Financial Reporting Act
30 Nov 2007
Financial Reporting Act (Overseas Incorporated Companies - Australian Wholly-Owned Entities) Exemption Notice 2007 2007-go8338
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Departmental

Financial Reporting Act
30 Nov 2007
Financial Reporting Act (ENSCO Oceanics International Company and ENSCO Offshore International Company) Exemption Notice 2007 2007-go8309
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Departmental

Financial Reporting Act
20 Sep 2007
Delay of the Mandatory Adoption of New Zealand Equivalents to International Financial Reporting Standards for Certain Small Companies 2007-gs6563
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Financial Reporting Act
13 Sep 2007
Approval of New Zealand Equivalent to IFRIC Interpretation 14 NZ IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (NZ IFRIC 14) (Notice No. 78) 2007-gs6284
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Financial Reporting Act
13 Sep 2007
Approval of New Zealand Equivalent to IFRIC Interpretation 13 Customer Loyalty Programmes (NZ IFRIC 13) (Notice No. 77) 2007-gs6283
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Financial Reporting Act
13 Sep 2007
Approval of the Amendments to New Zealand Equivalent to International Financial Reporting Standard 4 Insurance Contracts (NZ IFRS 4) – The Scope of Insurance Activities and Differential Reporting Concessions (Notice No. 76) 2007-gs6282
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Financial Reporting Act
12 Jul 2007
Approval of the Revised New Zealand Equivalent to International Accounting Standard 23 Borrowing Costs (NZ IAS 23) (Notice No. 75) 2007-gs4655
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Financial Reporting Act
26 Jun 2007
MINISTRY OF 2007-go4412
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Departmental

Financial Reporting Act
7 Jun 2007
Approval of Financial Reporting Standard No. 43 Summary Financial Statements (Notice No. 74) 2007-gs3787
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Financial Reporting Act
7 Jun 2007
Approval of Amendment to the Framework for Differential Reporting for Entities Applying the New Zealand Equivalents to International Financial Reporting Standards Reporting Regime (Notice No. 72) 2007-gs3789
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Financial Reporting Act
7 Jun 2007
Approval of New Zealand Equivalent to IFRIC Interpretation 12 Service Concession Arrangements (Notice No. 73) 2007-gs3788
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General Section

Financial Reporting Act
11 Jan 2007
Approval of New Zealand Equivalent to IFRIC Interpretation 11 IFRS 2 – Group and Treasury Share Transactions (Notice No. 69) 2007-gs230
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Financial Reporting Act
11 Jan 2007
Approval of New Zealand Equivalent to International Financial Reporting Standard 8 Operating Segments (Notice No. 70) 2007-gs229
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Financial Reporting Act
11 Jan 2007
Approval of Omnibus Amendments (2006-01) to New Zealand Equivalents to IFRS (Notice No. 71) 2007-gs228
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Financial Reporting Act
28 Sep 2006
Approval of Amendments to New Zealand Equivalent to International Financial Reporting Standard 7 Financial Instruments: Disclosures – Differential Reporting Concessions and Financial Institution Disclosures (Including Differential Reporting Concessions in Respect of the IAS 1 Presentation of Financial Statements – Capital Disclosures) (Notice No. 67) 2006-gs6718
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Financial Reporting Act
28 Sep 2006
Approval of New Zealand Equivalent to IFRIC Interpretation 10 Interim Financial Reporting and Impairment (Notice No. 68) 2006-gs6717
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Financial Reporting Act
1 Jun 2006
Approval of New Zealand Equivalent to IFRIC Interpretation 9 Reassessment of Embedded Derivatives (Notice No. 66) 2006-gs3597
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Financial Reporting Act
20 Apr 2006
Approval of New Zealand Equivalent to IFRIC Interpretation 8 Scope of NZ IFRS 2 (Notice No. 65) 2006-gs2606
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Financial Reporting Act
20 Apr 2006
Approval of Amendments to New Zealand Equivalent to International Accounting Standard 19 Employee Benefits (Notice No. 63) 2006-gs2604
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Financial Reporting Act
20 Apr 2006
Approval of Amendment to New Zealand Equivalent to International Accounting Standard 21 Effects of Changes in Foreign Exchange Rates – Net Investment in a Foreign Operation (Notice No. 64) 2006-gs2605
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Financial Reporting Act
12 Jan 2006
Approval of Amendment to the Framework for Differential Reporting for Entities Applying the 2006-gs125
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Financial Reporting Act
12 Jan 2006
Approval of Financial Reporting Standard No. 42 Prospective Financial Statements (Notice No. 59) 2006-gs123
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Financial Reporting Act
12 Jan 2006
Approval of New Zealand Equivalent to IFRIC Interpretation 7 Applying the Restatement Approach Under NZ IAS 29 Financial Reporting in Hyperinflationary Economies (Notice No. 62) 2006-gs126
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Financial Reporting Act
12 Jan 2006
Approval to Withdraw Financial Reporting Standard No. 29 Prospective Financial Information 2006-gs124
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Financial Reporting Act
8 Dec 2005
Approval of Amendments to the New Zealand Equivalent to International Financial Reporting Standard 4 Insurance Contracts – Liability Adequacy Test, Appendix D Financial Reporting of Insurance Activities (Notice No. 51) 2005-gs8205
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Financial Reporting Act
8 Dec 2005
Approval to Withdraw New Zealand Equivalent 2005-gs8204
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Financial Reporting Act
8 Dec 2005
Approval of Amendment to New Zealand Equivalent to International Financial Reporting Standard 1 First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards (Notice No. 53) 2005-gs8203
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Financial Reporting Act
8 Dec 2005
Approval of Amendments to New Zealand Equivalent to International Financial Reporting Standard 4 Insurance Contracts, Appendix C Life Insurance Entities and Appendix D Financial Reporting of Insurance Activities (Notice No. 54) 2005-gs8202
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Financial Reporting Act
8 Dec 2005
Approval of Amendments to New Zealand Equivalent to International Accounting Standard 1 Presentation of Financial Statements (Notice No. 55) 2005-gs8201
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Financial Reporting Act
8 Dec 2005
Approval of New Zealand Equivalent to IFRIC Interpretation 6 Liabilities Arising From Participating in a Specific Market – Waste Electrical and Electronic Equipment (Notice No. 56) 2005-gs8200
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Financial Reporting Act
8 Dec 2005
Approval of Amendments to New Zealand Equivalent to International Accounting Standard 39 Financial Instruments – Recognition and Measurement and Amendments to New Zealand Equivalent to International Financial Reporting Standard 4 Insurance Contracts – Financial Guarantee Contracts (Notice No. 58) 2005-gs8198
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Financial Reporting Act
8 Dec 2005
Corrigenda 2005-gs8206
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Financial Reporting Act
8 Dec 2005
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 2005-gs8199
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Financial Reporting Act
4 Aug 2005
Notice of Direction as to Authoritative Support 2005-gs4973
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Financial Reporting Act
4 Aug 2005
Notice of Direction as to Authoritative Support 2005-gs4974
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Financial Reporting Act
4 Aug 2005
Approval of Amendments to New Zealand Equivalent to International Accounting Standard 39 Financial Instruments: Recognition and Measurement – The Fair Value Option 2005-gs4972
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Financial Reporting Act
4 Aug 2005
Approval of the Framework for Differential Reporting for Entities Applying the New Zealand Equivalents to International Financial Reporting Standards Reporting Regime (Notice No. 62) 2005-gs4971
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Financial Reporting Act
4 Aug 2005
Approval of Amendments to New Zealand Equivalent to International Accounting Standard 39 Financial Instruments: Recognition and Measurement – Cash Flow Hedge Accounting of Forecast Intragroup Transactions (Notice No. 60) 2005-gs4970
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Financial Reporting Act
19 May 2005
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) 2005-gs3043
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Financial Reporting Act
19 May 2005
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 2005-gs3036
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Financial Reporting Act
19 May 2005
Approval of Financial Reporting Standard 41 Disclosing the Impact of Adopting New Zealand Equivalents to International Financial Reporting Standards (FRS–41) (Notice No. 45) 2005-gs3044
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Financial Reporting Act
19 May 2005
Approval of New Zealand Equivalent to International Financial Reporting Standard 6 Exploration for and Evaluation of Mineral Resources (NZ FRS 6) (Notice No. 43) 2005-gs3042
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Financial Reporting Act
19 May 2005
Approval of New Zealand Equivalent to IFRIC Interpretation 5 Rights to Interest Arising From Decommissioning, Restoration and Environmental Rehabilitation Funds (NZ IFRIC 5) (Notice No. 42) 2005-gs3041
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Financial Reporting Act
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