Old GAAP Standards
Old generally-accepted accounting practice (GAAP) refers to accounting standards that certain for-profit and public benefit entities were permitted to apply for reporting periods beginning on or before 30 November 2012.
New Zealand Financial Reporting Standards approved as applicable accounting standards
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Disclosure of Accounting Policies |
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Presentation of Financial Reports |
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Accounting for Property, Plant and Equipment |
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Accounting for Inventories |
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Events After Balance Date |
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Extraordinary Items and Fundamental Errors |
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Information to be Disclosed in Financial Statements |
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Statement of Cash Flows |
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Accounting for Research and Development Activities |
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Accounting for Construction Contracts |
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Provisions, Contingent Liabilities and Contingent Assets |
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Accounting for Goods and Services Tax |
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Accounting for Shares Issued under a Dividend Election Plan |
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Accounting for the Effects of Changes in Foreign Currency Exchange Rates |
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Interim Financial Statements |
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Accounting for Defeasance of Debt |
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Right of Set-off |
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Prospective Financial Information (superseded by FRS-42 Prospective Financial Statements) |
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ReportingShare Ownership Arrangements Including Employee Share Ownership Plans |
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Financial Reporting by Superannuation Schemes |
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Disclosure of Information by Financial Institutions |
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Life Insurance Business |
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Financial Reporting of Insurance Activities |
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Accounting for Acquisitions Resulting in Combinations of Entities or Operations |
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Consolidating Investments in Subsidiaries |
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Accounting for Investments in Associates |
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Summary Financial Reports |
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Transitional Arrangements for the Early Adoption of the New Zealand Equivalent to IAS 19 Employee Benefits |
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Disclosing the Impact of Adopting New Zealand Equivalents to International Financial Reporting Standards |
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Prospective Financial Statements |
Pronouncements that have authoritative support within the accounting profession in New Zealand as at 1 July 2007
| Number | Name |
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Accounting for Depreciation |
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Materiality in Financial Statements |
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Accounting for Income Tax |
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Accounting for Investment Properties and Properties Intended for Sale |
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Accounting for Leases and Hire Purchase Contracts |
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Accounting for the Effects of Changes in Foreign Currency Exchange Rates |
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Related Party Disclosures |
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Financial Reporting for Segments |
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Accounting for Interests in Joint Ventures and Partnerships |
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Disclosure of Information about Financial Instruments |
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Statement of Concepts for General Purpose Financial Reporting |