NZ IAS 19 Employee Benefits

  • For-profit

Prescribes the accounting and disclosures for employee benefits.

  • NZ IAS 19 – 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: 31 Mar 2018

Amendments

  • Plan Amendment, Curtailment or Settlement – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Mar 2018

Previous Versions

  • NZ IAS 19 – This version is effective for reporting periods beginning on or after 1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016
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