NZ SIC-32 Intangible Assets—Web Site Costs

  • For-profit

Provides guidance about accounting for internal expenditure on the development and operation of an entity’s own web site.

  • NZ SIC-32 – 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

Amendments

  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018

Previous Versions

  • NZ SIC-32 – This version is effective for reporting periods beginning on or after 1 Jan 2018

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)
  • NZ SIC-32 IASB – This version is effective for reporting periods beginning on or after 1 Dec 2012

    Date of issue: Nov 2012
*Additional Material is restricted to those with NZ-assigned IP addresses only.