Archived for-profit standards

These accounting standards or amending standards are either no longer in force or have been compiled into the relevant standard.

You may need to apply them if you are preparing general purpose financial reports for your entity for the accounting period to which an archived standard relates.

See below: Interpretations >



  • 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 9 Reassessment of Embedded Derivatives
  • NZ IFRIC 13 Customer Loyalty Programmes
  • 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 SIC-12 Consolidation - Special Purpose Entities
  • NZ SIC-13 Jointly Controlled Entities - Non-Monetary Contributions by Venturers