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Financial reporting handbook New Zealand 2019 : incorporating all the standards as at 1 December 2018

By: Chartered Accountants Australia and New Zealand.
Publisher: 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
Contents:
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). eCHAPTERS: 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.
Summary: 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.
Item type Home library Call number Status Date due Item reserves
Book Book New Zealand
001.21 FIN 2019 (Browse shelf) Available
Book Book New Zealand
001.21 FIN 2019 (Browse shelf) Issued 04/09/2019
Book Book New Zealand
001.21 FIN 2019 (Browse shelf) Issued 10/09/2019
Reference Reference New Zealand
R001.21 FIN 2019 (Browse shelf) Not for loan
Total holds: 0

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).

eCHAPTERS:
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.

© 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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