NZ IAS 12 Income Taxes

  • For-profit

Prescribes the accounting treatment for income taxes.

  • NZ IAS 12 – 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
    Additional material: NZ IAS 12 IASB – 1 Jan 2020

Previous Versions

  • NZ IAS 12 – 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)
    Additional material: NZ IAS 12 IASB – 1 Jan 2018
  • NZ IAS 12 – This version is effective for reporting periods beginning on or after 1 Jan 2017

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
    Additional material: NZ IAS 12 IASB – 1 Jan 2017
*Additional Material is restricted to those with NZ-assigned IP addresses only.