NZ IFRS definition

NZ IFRS means New Zealand Equivalent to International Financial Reporting Standards. "Offer" means the offer of Shares under this PDS.
NZ IFRS means New Zealand equivalents to IFRS (as applicable to a Tier 1 For-profit entity).
NZ IFRS means the accounting standards for application by New Zealand entities as issued by the External Reporting Board from time to time;

Examples of NZ IFRS in a sentence

  • The preparation of financial statements in conformity with NZ IFRS requires the use of certain critical accounting estimates.

  • Accordingly, no disclosure has been made about new or amended NZ IFRS that exclude public benefit entities from their scope.

  • They comply with NZ IFRS, and other applicable Financial Reporting Standards, as appropriate for public benefit entities.

  • Under NZ IFRS 16, a contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.

  • NZ IFRS 9 uses a single approach to determine whether a financial asset is measured at amortised cost or fair value, replacing the many different rules in NZ IAS 39.

  • NZ IFRS 9 relaxes the requirements for hedge effectiveness by replacing the bright line hedge effectiveness tests.

  • These financial statements comply with the New Zealand Equivalents to International Financial Reporting Standards (NZ IFRS), the International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board, and other applicable financial reporting standards as appropriate for profit-oriented entities.

  • LGFA is a profit orientated entity as defined under the New Zealand Equivalents to International Financial Reporting Standards (NZ IFRS).

  • For more information on the disclosures under NZ IFRS 13 and the risks mentioned above reference should be made to the financial statements of the GAT.

  • In compliance with NZ IFRS, preparation of the financial statements requires judgements, estimates and assumptions to be made that affect the application of policies and the reported amounts of assets, liabilities, income and expenses.


More Definitions of NZ IFRS

NZ IFRS means the accounting standards for application by New Zealand entities as issued

Related to NZ IFRS

  • Natural Gas Liquids means those hydrocarbon components that can be recovered from natural gas as a liquid including, but not limited to, ethane, propane, butanes, pentanes plus, and condensates;

  • Total hydrocarbons (THC) means the sum of all volatile compounds measurable by a flame ionization detector (FID).

  • Transit Traffic MOUs means all Transit Traffic minutes of use to be billed at the Transit Traffic rate by AT&T-TSP.

  • Tetrahydrocannabinol means the same as that term is defined in § 3.2-4112.

  • Transit Traffic means traffic originating on CLEC’s network that is switched and transported by AT&T-TSP and delivered to a Third Party Terminating Carrier’s network or traffic from a Third Party Originating Carrier’s network. A call that is originated or terminated by a CLEC purchasing local switching pursuant to a commercial agreement with AT&T-TSP is not considered Transit Traffic for the purposes of this Attachment. Additionally Transit Traffic does not include traffic to/from IXCs.

  • Free liquids means liquids which readily separate from the solid portion of a waste under ambient temperature and pressure.

  • COVID-19 means SARS-CoV-2 or COVID-19, and any evolutions thereof or any other related or associated epidemics, pandemics or disease outbreaks.