NZ IAS 28 Investments in Associates and Joint Ventures

  • For-profit

Prescribes the accounting for investments in associates and the requirements for the application of the equity method when accounting for investments in associates and joint ventures.

  • NZ IAS 28 – 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: NZ IAS 28 IASB – 1 Jan 2020

Amendments

  • Amendments to NZ IFRS 10 and NZ IAS 28 – This version is effective for reporting periods beginning on or after 1 Jan 2020 Effective Date of Amendments to NZ IFRS 10 and NZ IAS 28

    Date of issue: Feb 2016
    Additional material: Amendments to NZ IFRS 10 NZ IAS 28 IASB
  • Amendments to NZ IFRS 10 and NZ IAS 28 – This version is effective for reporting periods beginning on or after 1 Jan 2016 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

    Date of issue: Oct 2014
    Additional material: Amendments to NZ IFRS 10 and NZ IAS 28 IASB

Previous Versions

  • NZ IAS 28 – 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
    Additional material: NZ IAS 28 IASB – 1 Jan 2018
*Additional Material is restricted to those with NZ-assigned IP addresses only.