FRS-43 Summary Financial Statements

  • For-profit

Specifies the accounting practice and minimum disclosure requirements for summary financial statements prepared in accordance with NZ IFRS.

  • FRS 43 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2018

Previous Versions

  • FRS 43 – 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