Annual improvements

Annual improvements to NZ IFRS

  • Annual Improvements to NZ IFRS 2018-2020 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early adoption permitted)

    Date of issue: Jun 2020

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  • Annual Improvements to NZ IFRSs 2015-2017 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Feb 2018

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  • Annual Improvements 2014–2016 Cycle

    Date of issue: Feb 2017

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  • Annual improvements to NZ IFRS 2012 – 2014 Cycle – This version is effective for reporting periods beginning on or after
    1 Nov 2014

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  • Annual improvements to NZ IFRS 2011 – 2013 Cycle

    Date of issue: Feb 2014

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  • Annual improvements to NZ IFRS 2010 – 2012 Cycle

    Date of issue: Feb 2014

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  • Annual improvements to NZ IFRS 2009 – 2011 Cycle

    Date of issue: Jun 2012

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*Additional Material is restricted to those with NZ-assigned IP addresses only.
Standards