Essential (Differential) Limited

Here, at your fingertips, you can navigate around our 'model annual reports' with ease and download or print your own copy. Either way, you now have immediate access to a user-friendly guide that will help you prepare financial information and take your reporting to a higher, more transparent level. Gearing up for corporate reporting is so much easier when you have appropriate models to guide you. That's why we've developed Essential (Differential) Limited financial statements.
Financial Statements for the year ended 30 September 2008 – to be used by a qualifying entity reporting under New Zealand equivalents to International Financial Reporting Standards (‘NZ IFRS’).

Essential (Differential) Limited 2008 includes all relevant disclosures on pronouncements applicable for entities qualifying for the exemptions under the Framework for Differential Reporting and in force on 30 September 2008.

There have not been a significant number of changes to NZ IFRS that are applicable to entities in 2008. However, we have prepared additional appendices that include; statements of comprehensive income (a new primary financial statement that will be required under NZ IAS 1 (Revised)), NZ IAS 12: Income Tax disclosures where no differential reporting exemptions are applied and disclosures where debt covenants have been breached.

If you are preparing financial statements for an entity complying with NZ IFRS for the first time, refer also to the 2006 version below for disclosures on transition.

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Financial Statements for the year ended 30 September 2007 – to be used by a qualifying entity reporting under New Zealand Equivalents to International Financial Reporting Standards (NZ IFRS).

The 2007 version includes all relevant disclosures on new pronouncements in force on 30 September 2007.

Download (558 KB)

Financial Statements for the year ended 30 September 2006 – to be used in the year of transition to New Zealand Equivalents to International Financial Reporting Standards (NZ IFRS).

This version of Essential (Differential) Limited includes illustrative disclosures for transition from New Zealand Financial Reporting Standards to NZ IFRS.

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