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 2019 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2018 (excludes NZ IFRS 17)

Amendments

  • Definition of Material - Amendments to NZ IAS 1 and NZ IAS 8 – This version is effective for reporting periods beginning on or after 1 Jan 2020 (early adoption permitted)

    Date of issue: Dec 2018
  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018

Previous Versions

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

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
  • NZ IAS 1 – 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 (excludes NZ IFRS 9 and NZ IFRS 15)
*Additional Material is restricted to those with NZ-assigned IP addresses only.