NZT » Topics » International Financial Reporting Standards (IFRS)

This excerpt taken from the NZT 6-K filed Aug 14, 2006.

International Financial Reporting Standards (“IFRS”)

Telecom adopted NZ IFRS from 1 July 2005, which resulted in changes to some of its accounting policies. As prescribed by these new standards, the 2004-05 financial results were restated in accordance with these new policies. A detailed reconciliation between the reported and restated 2004-05 results is included in the condensed financial statements for the year ended 30 June 2006. As detailed in Telecom’s 2005 Annual Report, the main areas that impacted Telecom’s accounting policies are:

This excerpt taken from the NZT 6-K filed May 17, 2006.

International Financial Reporting Standards (“IFRS”)

Telecom adopted NZ IFRS from 1 July 2005, which resulted in changes to some of its accounting policies. As prescribed by these new standards, the 2004-05 financial results were restated in accordance with these new policies. A detailed reconciliation between the reported and restated 2004-05 results is included in the condensed financial statements for the nine months ended 31 March 2006. As detailed in Telecom’s 2005 Annual Report, the main areas that impacted Telecom’s accounting policies are:

This excerpt taken from the NZT 6-K filed Feb 13, 2006.

International Financial Reporting Standards (“IFRS”)

 

Telecom adopted NZ IFRS from 1 July 2005, which resulted in changes to some of its accounting policies. As prescribed by these new standards, the 2004-05 financial results were restated in accordance with these new policies. A detailed reconciliation between the reported and restated 2004-05 results is included in the condensed financial statements for the six months ended 31 December 2005. As detailed in Telecom’s 2005 Annual Report, the main areas that impacted Telecom’s accounting policies were:

 

This excerpt taken from the NZT 6-K filed Nov 16, 2005.

International Financial Reporting Standards (“IFRS”)

 

Telecom adopted NZ IFRS from 1 July 2005, resulting in changes to some of its accounting policies. As prescribed by these new standards, the 2004-05 financial results were restated in accordance with these new policies. A detailed reconciliation between the reported and restated 2004-05 results is included in the condensed financial statements for the three months ended 30 September 2005. As detailed in Telecom’s 2005 Annual Report, the main areas that impacted Telecom’s accounting policies were:

 

This excerpt taken from the NZT 6-K filed Aug 12, 2005.

International Financial Reporting Standards (“IFRS”)

 

Telecom will change its accounting policies to comply with NZ IFRS from 1 July 2005. As prescribed by these new standards, the 2005 financial results will be restated to show the effect these new policies have on the reported results. These restated results will be included in a note in the 2005 Annual Report. As noted in Telecom’s 2004 Annual Report, the main areas that will impact Telecom’s accounting policies are:

 

This excerpt taken from the NZT 6-K filed May 13, 2005.

International Financial Reporting Standards (IFRS)

 

Telecom will change its accounting policies to comply with NZ IFRS from 1 July 2005. As prescribed by these new standards, the current year’s financial results will be restated to show the effect these new policies would have on the reported results. These restated results will be included in the 2005 Annual Report. As noted in Telecom’s 2004 Annual Report the main areas that will impact Telecom’s accounting policies are:

 

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