NZ IAS 34 Interim Financial Reporting

  • For-profit

Defines the minimum content of an interim financial report, including disclosures, and identifies the accounting recognition and measurement principles that should be applied in an interim financial report.

  • NZ IAS 34 – 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: 31 Jan 2019
    Additional material: NZ IAS 34 IASB – 1 Jan 2020

Previous Versions

  • NZ IAS 34 – 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 34 IASB – 1 Jan 2016
  • NZ IAS 34 – 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 15)
    Additional material: NZ IAS 34 IASB – 1 Jan 2016
*Additional Material is restricted to those with NZ-assigned IP addresses only.