NZ IFRS 10

Consolidated Financial Statements

Requires an entity that is a parent to present consolidated financial statements.

  • NZ IFRS 10 – 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: Jan 2022

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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: Sept 2019

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  • 2019 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020

    Date of issue: Sept 2019

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Previous version

  • NZ IFRS 10 – 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: Feb 2108

    Download
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Standards