For-profit Standards

XRB A2
XRB A1

Application of the Accounting Standards Framework
NZ IFRS 2

Share-based Payment
NZ IFRS 12

Disclosure of Interests in Other Entities
NZ IFRS 3

Business Combinations
NZ IFRS 1

First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards
NZ IFRS 16

Leases
NZ IAS 2

Inventories
NZ IFRS 7

Financial Instruments: Disclosures
NZ IFRS 6

Exploration for and Evaluation of Mineral Resources
NZ IFRS 5

Non-current Assets Held for Sale and Discontinued Operations
NZ IFRS 9

Financial Instruments
NZ IFRS 8

Operating Segments
NZ IFRS 10

Consolidated Financial Statements
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 IFRS 11

Joint Arrangements
NZ IFRS 13

Fair Value Measurement
NZ IFRS 15

Revenue from Contracts with Customers
NZ IFRS 14

Regulatory Deferral Accounts

NZ IAS 7

Statement of Cash Flows
NZ IAS 10

Events after the Reporting Period
NZ IAS 20

Accounting for Government Grants and Disclosure of Government Assistance
NZ IAS 19

Employee Benefits
NZ IAS 23

Borrowing Costs
NZ IAS 21

The Effects of Changes in Foreign Exchange Rates
NZ IAS 24

Related Party Disclosures
NZ IAS 28

Investments in Associates and Joint Ventures
NZ IAS 32

Financial Instruments: Presentation
NZ IAS 36

Impairment of Assets
NZ IAS 34

Interim Financial Reporting
NZ IAS 37

Provisions, Contingent Liabilities and Contingent Assets
NZ IAS 33

Earnings per Share
NZ IAS 29

Financial Reporting in Hyperinflationary Economies
NZ IAS 27

Separate Financial Statements
NZ IAS 38

Intangible Assets
NZ IAS 16

Property, Plant and Equipment
NZ IAS 12

Income Taxes
NZ IAS 39

Financial Instruments: Recognition and Measurement
NZ IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors
NZ IAS 1

Presentation of Financial Statements
NZ IAS 26

Accounting and Reporting by Retirement Benefit Plans
NZ IFRS 17

Insurance Contracts

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 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 10

Interim Financial Reporting and Impairment
NZ IFRIC 12

Service Concession Arrangements
NZ IFRIC 14

NZ IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
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
NZ IFRIC 20

Stripping Costs in the Production Phase of a Surface Mine
NZ IFRIC 21

Levies
NZ IFRIC 22

Foreign Currency Transactions and Advance Consideration
NZ IFRIC 23

Uncertainty over Income Tax Treatments
NZ SIC-7

Introduction of the Euro
NZ SIC-10

Government Assistance—No Specific Relation to Operating Activities
NZ SIC-25

Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
NZ SIC-29

Service Concession Arrangements: Disclosures
NZ SIC-32

Intangible Assets—Website Costs

Explanatory Guide (EG A1)

Tier 1, 2, 3 & 4: Guide to Application of the Accounting Standards Framework

Explanatory Guide (EG A2)

Tier 1, 2, 3 & 4: Overview of the Accounting Standard-setting Process

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