This is the first edition of AIFRS, NZ IFRS and IFRS - similar but not the same. It highlights the differences between the Australian and the New Zealand equivalents to IFRS, as compared with International Financial Reporting Standards
The purpose of this publication is to highlight the changes made by the accounting standard setters in Australia and New Zealand to IFRS in the process of establishing Australian and New Zealand equivalents to IFRS.
This publication will be of most use to those entities with trans-Tasman reporting responsibilities wishing to identify the high level differences between both sets of standards. It is expected that these differences will be reduced over time following the decision in April 2006 by the Australian Accounting Standards Board to remove much of the non-mandatory guidance contained in the Australian equivalents to IFRS and through the work of the Trans-Tasman Accounting Standards Advisory Group.
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