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152 notices found with tag "Issued accounting standards"
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
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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
Issued Accounting Standard: NZ Equivalent to IFRIC Interpretation 21 (Diff Rep) Levies (Notice No. 38)
2013-gs3968 Preview
Issued Accounting Standard: NZ Equivalent to IFRIC Interpretation 21 Levies (Notice No. 37)
2013-gs3967 Preview
Issued Accounting Standard: NZ IFRIC 23 Uncertainty Over Income Tax Treatments (Notice No. 131)
2017-gs4090 Preview
Issued Accounting Standard: NZ IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration (Notice No. 125)
2017-gs692 Preview
Issued Accounting Standard: NZ IFRS 15 Revenue From Contracts With Customers (Notice No. 74)
2014-gs4118 Preview
Issued Accounting Standard: NZ IFRS 16 Leases (Notice No. 109)
2016-gs749 Preview
Issued Accounting Standard: NZ IFRS 17 Insurance Contracts (Notice No. 132)
2017-gs4111 Preview
Issued Accounting Standard: NZ IFRS 18 Presentation and Disclosure in Financial Statements (Notice No. 230)
2024-sl2334 Preview
Secondary Legislation
Legislation Act
Issued Accounting Standard: NZ IFRS 9 Financial Instruments (Notice No. 78)
2014-gs5533 Preview
Issued Accounting Standard: Non-current Liabilities with Covenants (Notice No. 216)
2023-sl2145 Preview
Issued Accounting Standard: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to NZ IAS 39) (Notice No. 41)
2013-gs4844 Preview
Issued Accounting Standard: Novation of Derivatives and Continuation of Hedge Accounting (Diff Rep) (Amendments to NZ IAS 39 (Diff Rep))
2013-gs4845 Preview
Issued Accounting Standard: Offsetting Financial Assets and Financial Liabilities (Amendments to NZ IAS 32 Financial Instruments: Presentation) (Notice No. 10)
2012-gs1285 Preview
Issued Accounting Standard: Onerous Contracts—Cost of Fulfilling a Contract (Notice No. 171)
2020-au2744 Preview
Authorities/Other Agencies of State
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