Go to main content
Go to main navigation
Go to page search
Go to page footer
Contact us
Sign Up
Sign in
Search
Go
Search
Go
Standards
Standards
Auditing and assurance standards
Accounting standards
Climate standards
Recently issued
Consultations
Submissions
About us
About us
Our strategic framework
Our people
Governance
Careers
Accountability documents
Events
News
News
XRB Update
Climate Alert
Accounting Alert
Audit and Assurance Alert
Other updates
Speeches
Board meetings
Board meetings
Sustainability Reporting Board Meetings
Accounting Standards Board Meetings
Auditing and Assurance Standards Board Meetings
Contact us
Sign Up
Sign in
Home
Standards
Accounting standards
For-profit Standards
Classification of Liabilities as Current or Non-current
Classification of Liabilities as Current or Non-current
Classification of Liabilities as Current or Non-current – These amendments are effective for reporting periods beginning on or after
1 Jan 2022 (early adoption permitted)
Date of issue
: Apr 2020
Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.
Standards
Auditing and assurance standards
Accounting standards
Reporting made simple
For-profit standards
Not-for-profit standards
Public sector standards
Archived standards
Accounting Standards Framework
Incorporated Societies
IFRS Interpretations Committee
Support and resources
Climate standards
Recently issued
Last Updated:
30 April 2026
