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 2020 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 29 Feb 2020 (excludes NZ IFRS 17)

Amendments

  • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – This version is effective for reporting periods beginning on or after 1 Jan 2025 (early adoption permitted)

    Date of issue: Oct 2014 Date compiled to: 20 Sep 2019
  • 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)
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