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・ New Zealand DL class locomotive
・ New Zealand DM class electric multiple unit
・ New Zealand dollar
・ New Zealand Dominion Museum building
・ New Zealand dory
・ New Zealand DQ and QR class locomotives
・ New Zealand dream
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・ New Zealand Coastal Policy Statement
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New Zealand Conceptual Framework
・ New Zealand Conservation Authority
・ New Zealand Conservative Party
・ New Zealand Constitution Act 1846
・ New Zealand Constitution Act 1852
・ New Zealand Constitution Amendment (Request and Consent) Act 1947
・ New Zealand Constitutional Advisory Panel
・ New Zealand contributions to human rights instruments
・ New Zealand coot
・ New Zealand Council of Trade Unions
・ New Zealand Cricket
・ New Zealand cricket team against Pakistan in the UAE in 2009–10
・ New Zealand cricket team against Pakistan in the UAE in 2014–15
・ New Zealand cricket team against Sri Lanka in USA in 2010
・ New Zealand cricket team in Australia and Ceylon in 1937–38


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New Zealand Conceptual Framework : ウィキペディア英語版
New Zealand Conceptual Framework

The New Zealand Framework (NZ Framework) is an accounting conceptual framework based on the International Accounting Standards Board (IASB) Framework. It was issued by the Financial Reporting Standards Board (FRSB) of the New Zealand Institute of Chartered Accountants and approved by the Accounting Standards Review Board in () 2004 under the Financial Reporting Act 1993. At the time the framework was issued, New Zealand financial reporting standards were sector-neutral. Accordingly, relative to the IASB Framework, the NZ Framework incorporates additional material applicable to public benefit entities.
The NZ Framework outlines the concepts which underpin information presented in general purpose financial statements, and in non-financial information which is included in or accompanies the financial statements. It is used by the FRSB in working with the IASB to develop International Financial Reporting Standards (IFRS) or in developing local Financial Reporting Standards (FRS). It may also be used by various parties to the financial reporting process (e.g., preparers, auditors, etc.) as a basis for the application of judgment in resolving accounting issues.


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