NZ IAS 40 Investment Property

  • For-profit

Prescribes the accounting treatment for investment property and related disclosure requirements.

  • NZ IAS 40 – 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)

Previous Versions

  • NZ IAS 40 – 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 (excludes NZ IFRS 16)
  • NZ IAS 40 – 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)
  • NZ IAS 40 – This version is effective for reporting periods beginning on or after 1 Jul 2014

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2014
*Additional Material is restricted to those with NZ-assigned IP addresses only.