Financial reporting handbook New Zealand 2015 : incorporating all the standards as at 1 December 2014 / produced by Chartered Accountants Australia and New ZealandPublisher: 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
|Item type||Home library||Call number||Status||Date due||Item reserves|
|Reference||New Zealand||R001.21 FIN 2015 (Browse shelf)||Not For Loan|
|Book||New Zealand||001.21 FIN 2015 (Browse shelf)||Available|
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)]