NZ IFRS 10 Consolidated Financial Statements

  • For-profit

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 2019 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2108
    Additional material: NZ IFRS 10 IASB – 1 Jan 2020

Amendments

  • Amendments to NZ IFRS 10 and NZ IAS 28 – This version is effective for reporting periods beginning on or after 1 Jan 2020 Effective Date of Amendments to NZ IFRS 10 and NZ IAS 28

    Date of issue: Feb 2016
    Additional material: Amendments to NZ IFRS 10 NZ IAS 28 IASB
  • Amendments to NZ IFRS 10 and NZ IAS 28 – This version is effective for reporting periods beginning on or after 1 Jan 2016 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

    Date of issue: Oct 2014
    Additional material: Amendments to NZ IFRS 10 and NZ IAS 28 IASB

Previous Versions

  • NZ IFRS 10 – This version is effective for reporting periods beginning on or after 1 Jan 2018

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2018
    Additional material: NZ IFRS 10 IASB – 1 Jan 2018
  • NZ IFRS 10 – 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
    Additional material: NZ IFRS 10 IASB – 1 Jan 2016
*Additional Material is restricted to those with NZ-assigned IP addresses only.