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

Amendments

  • Annual Improvements to NZ IFRSs 2015-2017 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Feb 2018

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)
  • 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)
  • NZ IAS 12 – 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 (excl NZ IFRS 9 and NZ IFRS 15)
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