NZ IFRS 13 Fair Value Measurement

  • For-profit

Defines fair value, sets out a framework for measuring fair value and requires disclosures about fair value measurements.

  • NZ IFRS 13 – 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 2018
    Additional material: NZ IFRS 13 IASB – 1 Jan 2018

Previous Versions

  • NZ IFRS 13 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Jul 2014 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
    Additional material: NZ IFRS 13 IASB – 1 Jan 2018
  • NZ IFRS 13 – 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 13 IASB – 1 Jul 2014
*Additional Material is restricted to those with NZ-assigned IP addresses only.