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 2020 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 20 Sep 2019

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

    Date of issue: Sep 2019

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: 28 Feb 2108
*Additional Material is restricted to those with NZ-assigned IP addresses only.