New Zealand model IFRS financial statements

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17 Dec 2009

Deloitte New Zealand has published a Model Annual Report illustrating the application of New Zealand Equivalents to IFRSs by an entity that is not a first-time adopter of NZ IFRS.

The model annual report is divided into four sections:
  • Section A: Reporting obligations (PDF 320k) – This section provides background information regarding the reporting requirements and legislative framework in New Zealand.
  • Section B: Model annual report (PDF 267k) – This section contains model annual report disclosures and commentaries, including subjects such as corporate governance, the Companies Act 1993 disclosures and stock exchange disclosures.
  • Section C: Model financial statements (PDF 1,993k) – This section contains the model financial statements of Green Dot Holdings Limited, for the year ended 31 December 2009.
  • Section D: Other information (PDF 77k) – This section contains additional tools for users, including a listing of each NZ IFRS which is applicable for the year ended 31 December 2009, what is required in an NZX preliminary announcement, and a timeline of critical reporting dates for entities with a 31 December 2009 reporting date.


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