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

Amendments

  • 2017 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2019

    Date of issue: Nov 2017
  • 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
  • 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

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
  • 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
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