Accounting Alert — February 2005

Published on: 08 Feb 2005

This Alert 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.


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