NZ IAS 28 Investments in Associates and Joint Ventures

  • For-profit
  • Archived Standards

Prescribes the accounting for investments in associates and the requirements for the application of the equity method when accounting for investments in associates and joint ventures.

  • NZ IAS 28 – 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
    Additional material: NZ IAS 28 IASB – 1 Jan 2016
  • 2017 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2019

    Date of issue: Nov 2017
  • Amendments to NZ IAS 28 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Dec 2017
    Additional material: Amendments to IAS 28 IASB – 1 Jan 2019
  • Annual Improvements 2014–2016 Cycle

    Date of issue: Feb 2017
    Additional material: Annual Improvements 2014-2016 Cycle IASB
  • Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 28 Investment Entities

    Date of issue: Feb 2015
    Additional material: Amendments to IFRS 10, IFRS 12 and IAS 28 IASB – 1 Jan 2016
  • NZ IAS 28 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2014
    Additional material: NZ IAS 28 IASB – 1 Jan 2014
  • NZ IAS 28 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Jan 2012 Date compiled to: 31 Dec 2012
    Additional material: NZ IAS 28 IASB – 1 Jan 2014
  • NZ IAS 28 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Additional material: NZ IAS 28 IASB – 1 Jan 2013
  • NZ IAS 28 – This version is effective for reporting periods beginning on or after
    1 Dec 2012 Investments in Associates

    Additional material: NZ IAS 28 IASB – 1 Dec 2012
*Additional Material is restricted to those with NZ-assigned IP addresses only.