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  • BDO SOAPS: Current Standards (NZ IFRS)

BDO SOAPS: Current Standards (NZ IFRS)

NZ IFRS

NZ IFRS Name
NZ IFRS 1 First Time Adoption of NZ IFRS - V1: 2020
NZ IFRS 2 Share Based Payment - V1: 2020
NZ IFRS 3 Business Combinations - V1: 2021
NZ IFRS 4 Insurance Contracts - V1: 2020
NZ IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations - V1: 2020
NZ IFRS 6 Exploration for and Evaluation of Mineral Resources - V1: 2020
NZ IFRS 7 Financial Instruments - Disclosures - V1: 2020
NZ IFRS 8 Operating Segments - V1: 2020
NZ IFRS 9 Financial Instruments - V1: 2020
NZ IFRS 10 Consolidated Financial Statements - V1: 2020
NZ IFRS 11 Joint Arrangements - V1: 2020
NZ IFRS 12 Disclosure of Interests in Other Entities - V1: 2020
NZ IFRS 13 Fair Value Measurement - V1: 2020
NZ IFRS 14 Regulatory Deferral Accounts - V1: 2020
NZ IFRS 15 Revenue from Contracts with Customers - V1: 2020
NZ IFRS 16 Leases - V1: 2021
NZ IFRS 17 Insurance Contracts - V1: 2021

 

NZ IAS

NZ IAS 1 Presentation of Financial Statements - V1: 2021
NZ IAS 2 Inventories - V1: 2020
NZ IAS 7 Statement of Cash Flows - V1: 2020
NZ IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors - V1: 2021
NZ IAS 10 Events After the Reporting Period - V1: 2020
NZ IAS 12 Income Taxes - V1: 2021
NZ IAS 16 Property Plant and Equipment (PPE) - V1: 2020
NZ IAS 19 Employee Benefits - V1: 2020
NZ IAS 20 Government Grants - V1: 2020
NZ IAS 21 The Effects of Changes in Foreign Exchange Rates - V1: 2020
NZ IAS 23 Borrowing Costs - V1: 2020
NZ IAS 24 Related Party Disclosures - V1: 2020
NZ IAS 26 Accounting Benefit Plans and Reporting by Retirement Benefit Plans - V1: 2020
NZ IAS 27 Separate Financial Statements - V1: 2020
NZ IAS 28 Investments in Associates and Joint Ventures - V1: 2020
NZ IAS 29 Financial Reporting in Hyperinflationary Economies - V1: 2020
NZ IAS 32 Financial Instruments - Presentation - V1: 2020
NZ IAS 33 Earnings Per Share - V1: 2020
NZ IAS 34 Interim Reporting - V1: 2020
NZ IAS 36 Impairment - V1: 2020
NZ IAS 37 Provisions, Contingent Liabilities and Contingent Assets - V1: 2021
NZ IAS 38 Intangible Assets - V1: 2020
NZ IAS 39 Financial Instruments - Recognition and Measurement - V1: 2020
NZ IAS 40 Investment Property - V1: 2020
NZ IAS 41 Agriculture - V1: 2020

 

FRS

FRS 42 Prospective Financial Statements - V1: 2020
FRS 43 Summary Financial Statements - V1: 2020
FRS 44 New Zealand Additional Disclosures - V1: 2020

 

NZ IFRIC

NZ IFRIC Name
NZ IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities - V1: 2020
NZ IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments - V1: 2020
NZ IFRIC 5 Rights to Interests Arising from Decommissioning, Restoration and Environmental
Rehabilitation Schemes - V1: 2020
NZ IFRIC 6 Liabilities Arising from Participating in a Specific Market - V1: 2020 - Waste
Electrical and Electronic Equipment
NZ IFRIC 7 Applying the Restatment Approach Under NZ IAS 29 - Financial Reporting
in Hyperinflationary Economies
- V1: 2020
NZ IFRIC 9 Reassessment of Embedded Derivatives - V1: 2020
NZ IFRIC 10 Interim Financial Reporting and Impairment - V1: 2020
NZ IFRIC 12 Service Concession Arrangements - V1: 2020
NZ IFRIC 14 NZ IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding
Requirements and Their Interaction - V1: 2020
NZ IFRIC 16 Hedges of a Net Investment in a Foreign Operation - V1: 2021
NZ IFRIC 17 Distribution of Non-Cash Assets to Owners - V1: 2020
NZ IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments - V1: 2020
NZ IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine - V1: 2020
NZ IFRIC 21 Levies - V1: 2020
NZ IFRIC 22 Foreign Currency Transactions and Advance Consideration - V1: 2020
NZ IFRIC 23 Uncertainty Over Income Tax Treatments - V1: 2020

 

NZ SIC

NZ SIC 7 Introduction of the Euro - V1: 2020
NZ SIC 10 Government Assistance - No Specific Relation to Operating Activities - V1: 2020
NZ SIC 25 Income Taxes - Changes in the Tax Status of an Entity or it's Shareholders - V1: 2020
NZ SIC 29 Service Concession Arrangements - Disclosure - V1: 2020
NZ SIC 32 Intangible Assets: Website Costs - V1: 2020