NZ IAS 1

Presentation of Financial Statements

Prescribes the basis for presentation of general purpose financial statements.

  • Disclosure of Accounting Policies – This version is effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

    Date of issue: Mar 2021

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  • NZ IAS 1 – 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 (excludes NZ IFRS 17)

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  • Definition of Material - Amendments to NZ IAS 1 and NZ IAS 8 – These amendments are effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Dec 2018

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  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: Dec 2016 (excludes NZ IFRS 16)

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  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: Dec 2015 (excludes NZ IFRS 9 and NZ IFRS 15)

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  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018

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  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Apr 2014

    Date of issue: Nov 2012

    Date compiled to: Feb 2014 (excludes NZ IFRS 9)

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  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

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  • Amendments to NZ IAS 1

    Date of issue: Feb 2015

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  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

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  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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  • Amendments to NZ IAS 1 Presentation of Other Comprehensive Income

    Date of issue: Aug 2011

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