FRS-44

Prescribes New Zealand-specific disclosures which are required in addition to those required under NZ IFRS.

• Going Concern Disclosures (Amendments to FRS-44) – This version is effective for annual periods ending on or after 30 Sept 2020 (early adoption permitted)

  Date of issue: Aug 2020

  Download

• FRS 44 – This version is effective for reporting periods beginning on or after
  1 Jan 2020 (early adoption permitted)

  Date of issue: Nov 2012

  Date compiled to: Sept 2019

  Download

• 2019 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020

  Date of issue: Sept 2019

  Download

• FRS 44 – This version is effective for reporting periods beginning on or after
  1 Jan 2018

  Date of issue: Nov 2012

  Date compiled to: Dec 2015

  Download

• FRS 44 – This version is effective for reporting periods beginning on or after
  1 Jan 2016

  Date of issue: Nov 2012

  Date compiled to: Dec 2015

  Download

• FRS 44 – This version is effective for reporting periods beginning on or after
  1 Apr 2015

  Date of issue: Nov 2012

  Date compiled to: Dec 2014

  Download

• FRS 44 – This version is effective for reporting periods beginning on or after
  1 Jan 2014

  Date of issue: Nov 2012

  Date compiled to: Aug 2013

  Download

• FRS-44 – This version is effective for reporting periods beginning on or after
  1 Dec 2012

  Date of issue: Nov 2012

  Download