FRS-43

Summary Financial Statements

Specifies the accounting practice and minimum disclosure requirements for summary financial statements prepared in accordance with NZ IFRS.

  • 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

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  • FRS 43 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: Dec 2015

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  • FRS 43 – This version is effective for reporting periods beginning on or after
    1 Apr 2014

    Date of issue: Nov 2012

    Date compiled to: Feb 2014

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  • Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Feb 2015

    Date of issue: Feb 2014

    Download

  • FRS-43 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2102

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Standards and guidance