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Inland Revenue

Tax Policy

Key to standards abbreviations

Financial Reporting Standards and New Zealand Equivalent International Accounting Standards referred to in this issues paper

FRS-1 Financial Reporting Standard No. 1, Disclosure of Accounting Policies
FRS-4 Financial Reporting Standard No. 4, Accounting for Inventories
FRS-13 Financial Reporting Standard No. 13, Accounting for Research and Development Activities
NZ IAS 2 New Zealand Equivalent to International Accounting Standard 2, Inventories
NZ IAS 8 New Zealand Equivalent to International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors
NZ IAS 18 New Zealand Equivalent to International Accounting Standard 18, Revenue
NZ IAS 38 New Zealand Equivalent to International Accounting Standard 38, Intangible Assets
NZ IAS 39 New Zealand Equivalent to International Accounting Standard 39, Financial Instruments: Recognition and Measurement
NZ IAS 41 New Zealand Equivalent to International Accounting Standard 41, Agriculture