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.

  • 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


  • 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