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)

Amendments

  • Amendments to NZ IAS 28 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Dec 2017
  • 2017 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2019

    Date of issue: Nov 2017

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
  • NZ IAS 28 – 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
*Additional Material is restricted to those with NZ-assigned IP addresses only.