FRS-44 New Zealand Additional Disclosures

  • For-profit

Prescribes New Zealand-specific disclosures which are required in addition to those required under NZ IFRS.

  • FRS-44 – This version is effective for annual periods ending on or after
    30 Sep 2020 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 31 Aug 2020

Amendments

  • Going Concern Disclosures (Amendments to FRS-44) – This version is effective for annual periods ending on or after 30 Sep 2020 (early adoption permitted)

    Date of issue: Aug 2020

Previous versions

  • FRS 44 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 20 Sep 2019