Archived For-Profit standards
These accounting standards or amending standards are either no longer in force or have been compiled into the relevant standard.
You may need to apply them if you are preparing general purpose financial reports for your entity for the accounting period to which an archived standard relates.
Interpretations > Amendments >
Standards
NZ IFRS 1
First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards
NZ IFRS 2
Share-based Payment
NZ IFRS 3
Business Combinations
NZ IFRS 4
Insurance Contracts
NZ IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
NZ IFRS 6
Exploration for and Evaluation of Mineral Resources
NZ IFRS 8
Operating Segments
NZ IFRS 7
Financial Instruments: Disclosures
NZ IFRS 9
Financial Instruments
NZ IFRS 10
Consolidated Financial Statements
NZ IFRS 11
Joint Arrangements
NZ IFRS 12
Disclosure of Interests in Other Entities
NZ IFRS 13
Fair Value Measurement
NZ IFRS 14
Regulatory Deferral Accounts
NZ IFRS 15
Revenue from Contract with Customers
NZ IFRS 16
Leases
NZ IFRS 17
Insurance Contracts
NZ IAS 1
Presentation of Financial Statements
NZ IAS 2
Inventories
NZ IAS 7
Statement of Cash Flows
NZ IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
NZ IAS 11
Construction contracts
NZ IAS 10
Events after the Reporting Period
NZ IAS 12
Income Taxes
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NZ IAS 16
Property, Plant and Equipment
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NZ IAS 17
Leases
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NZ IAS 18
Revenue
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NZ IAS 19
Employee Benefits
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NZ IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
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NZ IAS 21
The Effects of Changes in Foreign Exchange Rates
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NZ IAS 23
Borrowing Costs
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NZ IAS 24
Related Party Disclosures
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NZ IAS 26
Accounting and Reporting by Retirement Benefit Plans
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NZ IAS 27
Separate Financial Statements
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NZ IAS 28
Investments in Associates and Joint Ventures
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NZ IAS 31
Interests in Joint Ventures
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NZ IAS 32
Financial Instruments: Presentation
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NZ IAS 33
Earnings per Share
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NZ IAS 34
Interim Financial Reporting
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NZ IAS 36
Impairment of Assets
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NZ IAS 37
Provisions, Contingent Liabilities and Contingent Assets
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NZ IAS 38
Intangible Assets
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NZ IAS 39
Financial Instruments: Recognition and Measurement
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NZ IAS 40
Investment Property
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NZ IAS 41
Agriculture
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FRS-42
Prospective Financial Statements
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FRS-43
Summary Financial Statements
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FRS-44
New Zealand Additional Disclosures
Interpretations
NZ IFRIC 1
Changes in Existing Decommissioning, Restoration and Similar Liabilities
NZ IFRIC 2
Members' Shares in Co-operative Entities and Similar Instruments
NZ IFRIC 4
Determining whether an Arrangement contains a Lease
NZ IFRIC 5
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
NZ IFRIC 9
Reassessment of Embedded Derivatives
NZ IFRIC 10
Interim Financial Reporting and Impairment
NZ IFRIC 12
Service Concession Arrangements
NZ IFRIC 13
Customer Loyalty Programmes
NZ IFRIC 14
NZ IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
NZ IFRIC 15
Agreements for the Construction of Real Estate
NZ IFRIC 16
Hedges of a Net Investment in a Foreign Operation
NZ IFRIC 17
Distributions of Non-cash Assets to Owners
NZ IFRIC 19
Extinguishing Financial Liabilities with Equity Instruments
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NZ IFRIC 20
Stripping Costs in the Production Phase of a Surface Mine
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NZ IFRIC 18
Transfers of Assets from Customers
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NZ IFRIC 21
Levies
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NZ IFRIC 22
Foreign Currency Transactions and Advance Consideration
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NZ IFRIC 23
Uncertainty over Income Tax Treatments
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NZ SIC-7
Introduction of the Euro
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NZ SIC-12
Consolidation - Special Purpose Entities
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NZ SIC-13
Jointly Controlled Entities - Non-Monetary Contributions by Venturers
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NZ SIC-29
Service Concession Arrangements: Disclosures
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NZ SIC-32
Intangible Assets—Website Costs
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NZ SIC-15
Operating Leases—Incentives
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NZ SIC-27
Evaluating the Substance of Transactions Involving the Legal Form of a Lease
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NZ SIC-31
Revenue—Barter Transactions Involving Advertising Services