NZ IAS 12 Income Taxes

  • For-profit
  • Archived Standards

Prescribes the accounting treatment for income taxes.

  • Annual Improvements to NZ IFRSs 2015-2017 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Feb 2018
  • Amendments to NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2017 Recognition of Deferred Tax Assets for Unrealised Losses

    Date of issue: Mar 2016
  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2015 (excl NZ IFRS 9 and NZ IFRS 15)
  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2012 (excl NZ IFRS 9)
  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • NZ IAS 12 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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