08 Feb 2005

We have posted (PDF 190k), which discusses five accounting proposals from the New Zealand Financial Reporting Standards Board (FRSB): Exposure draft proposing an interim framework for differential reporting under the NZ IFRS reporting regime. Exposure draft proposing an amendment to NZ IAS 36 to cater for non-cash generating assets held by public benefit entities Exposure draft of IFRIC 3 on accounting for 'cap and trade' schemes for emission rights IFRIC Draft Interpretation D10 on accounting for the liability that arises in relation to new legislation in Europe for waste electrical equipment IFRIC Draft Interpretation D11 on applying IFRS 2 to certain changes in employee share purchase plans. .