NZ IAS 41

Agriculture

Prescribes the accounting treatment and disclosures related to agricultural activity.

  • NZ IAS 41 – These amendments are effective for reporting periods beginning on or after
    1 Jan 2022 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2021

Previous version

  • NZ IAS 41 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Feb 2018

*Additional Material is restricted to those with NZ-assigned IP addresses only.