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Financial reporting handbook New Zealand 2015 : incorporating all the standards as at 1 December 2014 / produced by Chartered Accountants Australia and New Zealand

By: Chartered Accountants Australia and New Zealand.
Publisher: Milton, QLD : John Wiley & Sons Australia, 2015Description: xiii, 1576 p. ; 25 cm.ISBN: 9780730321286.Subject(s): Technical pronouncements | Accounting standards | Financial reporting standards | International financial reporting standards | New Zealand
Contents:
FRAMEWORK: XRB A1 Accounting standards framework (for-profit entities update) -- EG A1 Accounting standards framework (for-profit entities update) -- EG A2 Overview of the accounting standard setting process -- Preface to IFRS -- NZ framework - Conceptual framework for financial reporting 2010. NEW ZEALAND EQUIVALENTS TO IFRS : 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 IFRS 14 Regulatory deferral accounts. NEW ZEALAND EQUIVALENTS TO IAS : 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 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 Financial instruments: investment property -- NZ IAS 41 Agriculture. NEW ZEALAND FINANCIAL REPORTING STANDARDS : FRS-42 Prospective financial statements -- FRS-43 Summary financial statements -- FRS-44 New Zealand Additional disclosures. NZ EQUIVALENT TO IFRIC : 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 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 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 IFRIC 21 Levies. NZ EQUIVALENT TO SIC : NZ SIC-7 Introduction of the Euro -- NZ SIC-10, Government assistance - no specific relation to operating activities -- NZ SIC-15 Operating leases - incentives -- 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 - ADDITIONAL MATERIAL: Amendments to accounting standards: omnibus amendments (legislative update) - Government loans (amendments to NZ IFRS 1) - Statutory funds (amendments to Appendix C of NZ IFRS 4) - Amendments to Appendix C of NZ IFRS 4 arising from NZ IFRS 10 - Annual improvements to NZ IFRSs 2011-2013 cycle - RDR hedge accounting disclosures (amendments to NZ IFRS 9 (2013)) - Investment entities (amendments to NZ IFRS 10 NZ IFRS 12 and NZ IAS 27) - Defined benefit plans: employee contributions (amendments to NZ IAS 19) - Fair value disclosures by retirement benefit plans (amendments to NZ IAS 26) - Recoverable amount disclosures for non-financial assets (amendments to NZ IAS 36) - Clarification of acceptable methods of depreciation and amortisation (amendments to NZ IAS 16 and NZ IAS 38) - Novation of derivatives and continuation of hedge accounting (amendments to NZ IAS 39) - Agriculture: bearer plants (amendments to NZ IAS 16 and NZ IAS 41) - Amendments to prospective financial statements (amendments to FRS-42).
Summary: Provides the New Zealand accounting standards, interpretations and other pronouncements applicable for all financial reporting dates in 2015, as issued at 1 December 2014 to be applied by Tier 1 and Tier 2 for-profit entities preparing general purpose financial statements. [Issued by the New Zealand Accounting Standards Board (NZASB) under delegation from the External Reporting Board (XRB)]
Item type Home library Call number Status Date due Item reserves
Reference Reference New Zealand
R001.21 FIN 2015 (Browse shelf) Not For Loan
Book Book New Zealand
001.21 FIN 2015 (Browse shelf) Available
Total holds: 0

FRAMEWORK: XRB A1 Accounting standards framework (for-profit entities update) -- EG A1 Accounting standards framework (for-profit entities update) -- EG A2 Overview of the accounting standard setting process -- Preface to IFRS -- NZ framework - Conceptual framework for financial reporting 2010. NEW ZEALAND EQUIVALENTS TO IFRS : 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 IFRS 14 Regulatory deferral accounts. NEW ZEALAND EQUIVALENTS TO IAS : 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 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 Financial instruments: investment property -- NZ IAS 41 Agriculture. NEW ZEALAND FINANCIAL REPORTING STANDARDS : FRS-42 Prospective financial statements -- FRS-43 Summary financial statements -- FRS-44 New Zealand Additional disclosures. NZ EQUIVALENT TO IFRIC : 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 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 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 IFRIC 21 Levies. NZ EQUIVALENT TO SIC : NZ SIC-7 Introduction of the Euro -- NZ SIC-10, Government assistance - no specific relation to operating activities -- NZ SIC-15 Operating leases - incentives -- 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 - ADDITIONAL MATERIAL: Amendments to accounting standards: omnibus amendments (legislative update) - Government loans (amendments to NZ IFRS 1) - Statutory funds (amendments to Appendix C of NZ IFRS 4) - Amendments to Appendix C of NZ IFRS 4 arising from NZ IFRS 10 - Annual improvements to NZ IFRSs 2011-2013 cycle - RDR hedge accounting disclosures (amendments to NZ IFRS 9 (2013)) - Investment entities (amendments to NZ IFRS 10 NZ IFRS 12 and NZ IAS 27) - Defined benefit plans: employee contributions (amendments to NZ IAS 19) - Fair value disclosures by retirement benefit plans (amendments to NZ IAS 26) - Recoverable amount disclosures for non-financial assets (amendments to NZ IAS 36) - Clarification of acceptable methods of depreciation and amortisation (amendments to NZ IAS 16 and NZ IAS 38) - Novation of derivatives and continuation of hedge accounting (amendments to NZ IAS 39) - Agriculture: bearer plants (amendments to NZ IAS 16 and NZ IAS 41) - Amendments to prospective financial statements (amendments to FRS-42).

Provides the New Zealand accounting standards, interpretations and other pronouncements applicable for all financial reporting dates in 2015, as issued at 1 December 2014 to be applied by Tier 1 and Tier 2 for-profit entities preparing general purpose financial statements. [Issued by the New Zealand Accounting Standards Board (NZASB) under delegation from the External Reporting Board (XRB)]

© 2017 Chartered Accountants Australia and New Zealand ABN 50 084 642 571 (CA ANZ).
Formed in Australia. Members of CA ANZ are not liable for the debts and liabilities of CA ANZ

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