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 reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

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

Amendments

  • 2019 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020

    Date of issue: Sep 2019

Previous Versions

  • FRS 44 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2015
  • FRS 44 – 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