Financial reporting handbook New Zealand 2019 : incorporating all the standards as at 1 December 2018Publisher: Milton, QLD : Wiley, 2019Description: xii, 1399 p. ; 25 cm.ISBN: 9780730369806.Subject(s): Technical pronouncements | Financial reporting standards | Accounting standards | International financial reporting standards | New Zealand
|Item type||Home library||Call number||Status||Date due||Item reserves|
|Book||New Zealand||001.21 FIN 2019 (Browse shelf)||Available|
|Book||New Zealand||001.21 FIN 2019 (Browse shelf)||Issued||04/09/2019|
|Book||New Zealand||001.21 FIN 2019 (Browse shelf)||Issued||10/09/2019|
|Reference||New Zealand||R001.21 FIN 2019 (Browse shelf)||Not for loan|
NEW ZEALAND ACCOUNTING STANDARDS BOARD FRAMEWORK: Conceptual framework for financial reporting (2018 NZ conceptual framework -- XRB A1: Application of the accounting standards framework -- XRB A2: Meaning of specified statutory size thresholds. NZ 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 -- NZ IFRS 15: Revenue from contracts with customers -- NZ IFRS 16: Leases -- NZ IFRS 17: Insurance contracts. NZ 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 12: Income taxes -- NZ IAS 16: Property, plant and equipment -- NZ IAS 17: Leases -- 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: Investment property -- NZ IAS 41: Agriculture. NZ FINANCIAL REPORTING STANDARDS: FRS-42: Prospective financial statements -- FRS-43: Summary financial statements -- FRS-44: New Zealand additional disclosures. PROFESSIONAL & ETHICAL STANDARDS: NZICA code of ethics (revised): New Zealand Institute of Chartered Accountants (application 07/2017).
NEW ZEALAND ACCOUNTING STANDARDS BOARD: New Zealand equivalent to the IASB conceptual framework for financial reporting 2010. NZ EQUIVALENTS 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 participating 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. INTERPRETATIONS: 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-32: Intangible assets - web site costs. IAS ILLUSTRATIVE EXAMPLES: IAS 7: Illustrative examples -- IAS 33: Illustrative examples -- IAS 36: Illustrative examples.
Provides the New Zealand accounting standards and interpretations for Tier 1 and Tier 2 for-profit entities, as at 1 December 2018. [NZ IFRS issued by the New Zealand Accounting Standards Board (NZASB) of the XRB]
NOTE: NO HANDBOOK WAS PUBLISHED IN 2018.