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These accounting standards or amending standards are either no longer in force or have been compiled into the relevant standard.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.

See below: Interpretations > Amendments >



  • 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