Definition of a Business - Amendment to NZ IFRS 3

  • For-profit

Amendments

  • Definition of a Business – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Dec 2018
    Additional material: Definition of a Business - Amendments to NZ IFRS 3 - IASB
*Additional Material is restricted to those with NZ-assigned IP addresses only.