NZ IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

  • For-profit

Prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.

  • NZ IAS 8 – 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 8 IASB – 1 Jan 2020

Amendments

  • Definition of Material - Amendments to NZ IAS 1 and NZ IAS 8 – This version is effective for reporting periods beginning on or after 1 Jan 2020 (early adoption permitted)

    Date of issue: Dec 2018
    Additional material: Definition of Material (Amendments to IAS 1 and IAS 8) - IASB – 1 Jan 2020

Previous Versions

  • NZ IAS 8 – 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 8 IASB – 1 Jan 2018
  • NZ IAS 8 – 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 (excludes NZ IFRS 9)
    Additional material: NZ IAS 8 IASB – 1 Jan 2016
*Additional Material is restricted to those with NZ-assigned IP addresses only.