NZ IAS 1 Presentation of Financial Statements

  • For-profit

Prescribes the basis for presentation of general purpose financial statements.

  • NZ IAS 1 – 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: 31 Jan 2019 (excludes NZ IFRS 17)

Amendments

  • Classification of Liabilities as Current or Non-current—Deferral of Effective Date – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early adoption permitted). The amendments defer the effective date of Classification of Liabilities as Current or Non-current from 1 January 2022 to 1 January 2023. 

    Date of issue: Aug 2020
  • 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

Previous version

  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2018 (excludes NZ IFRS 17)
*Additional Material is restricted to those with NZ-assigned IP addresses only.