NZ IFRS 1
First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards
Requires an entity to comply with each NZ IFRS® which is effective when the entity prepares its first NZ IFRS financial statements, subject to limited exemptions explained in the Standard.
- Financial Reporting Strategy
- Accounting Standards
- Audit and Assurance Standards
- Climate-related Disclosures
- COVID-19 Reporting implications