Archived standards for all entities

These accounting standards applied to all entities preparing general purpose financial reports under the old Framework for periods beginning on or before 30 November 2012 except those entities eligible and electing to report in accordance with old GAAP.

  • New Zealand Framework

  • Annual Improvements

    Annual Improvements 2009 - 2011 Cycle

  • 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 7

    Financial Instruments: Disclosures

  • NZ IFRS 8

    Operating Segments

  • 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 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 10

    Events after the Reporting Period

  • NZ IAS 11

    Construction Contracts

  • NZ IAS 12

    Income Taxes

  • NZ IAS 16

    Property, Plant and Equipment

  • NZ IAS 17

    Leases

  • NZ IAS 18

    Revenue

  • NZ IAS 19

    Employee Benefits

  • NZ IAS 20

    Accounting for Government Grants and Disclosure of Government Assistance

  • NZ IAS 21

    The Effects of Changes in Foreign Exchange Rates

  • NZ IAS 23

    Borrowing Costs

  • NZ IAS 24

    Related Party Disclosures

  • NZ IAS 26

    Accounting and Reporting by Retirement Benefit Plans

  • NZ IAS 27

    Separate Financial Statements

  • NZ IAS 28

    Investments in Associates and Joint Ventures

  • NZ IAS 29

    Financial Reporting in Hyperinflationary Economies

  • NZ IAS 31

    Interests in Joint Ventures

  • NZ IAS 32

    Financial Instruments: Presentation

  • NZ IAS 33

    Earnings per Share

  • NZ IAS 34

    Interim Financial Reporting

  • NZ IAS 36

    Impairment of Assets

    • NZ IAS 37

      Provisions, Contingent Liabilities and Contingent Assets

    • NZ IAS 38

      Intangible Assets

    • NZ IAS 39

      Financial Instruments: Recognition and Measurement

    • NZ IAS 40

      Investment Property

    • NZ IAS 41

      Agriculture

    • FRS-42

      Prospective Financial Statements

    • FRS-43

      Summary Financial Statements

    • FRS-44

      New Zealand Additional Disclosures

    • 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 6

      Liabilities arising from Participation in a Specific Market—Waste Electrical and Electronic Equipment

    • NZ IFRIC 7

      Applying the Restatement Approach under NZ IAS 29 Financial Reporting in Hyperinflationary Economies

    • NZ IFRIC 8

      Scope of NZ IFRS 2

    • NZ IFRIC 9

      Reassessment of Embedded Derivatives

    • NZ IFRIC 10

      Interim Financial Reporting and Impairment

    • NZ IFRIC 11

      NZ IFRS 2 - Group and Treasury Share Transactions

    • 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 18

      Transfers of Assets from Customers

    • NZ IFRIC 19

      Extinguishing Financial Liabilities with Equity Instruments

    • NZ IFRIC 20

      Stripping Costs in the Production Phase of a Surface Mine

    • NZ SIC-7

      Introduction of the Euro

    • NZ SIC-10

      Government Assistance—No Specific Relation to Operating Activities

    • NZ SIC-12

      Consolidation—Special Purpose Entities

    • NZ SIC-13

      Jointly Controlled Entities—Non-Monetary Contributions by Venturers

    • NZ SIC-15

      Operating Leases—Incentives

    • NZ SIC-21

      Income Taxes—Recovery of Revalued Non-Depreciable Assets

    • NZ SIC-25

      Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

    • NZ SIC-27

      Evaluating the Substance of Transactions Involving the Legal Form of a Lease

    • NZ SIC-29

      Service Concession Arrangements: Disclosures

    • NZ SIC-31

      Revenue—Barter Transactions Involving Advertising Services

    • NZ SIC-32

      Intangible Assets—Web Site Costs

    Standards