FRS-44
New Zealand Additional Disclosures
Prescribes New Zealand-specific disclosures which are required in addition to those required under NZ IFRS.
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Disclosure of Fees for Audit Firms' Services (Amendments to FRS 44) – Periods beginning on or after
1 Jan 2024 (early adoption permitted)Date of issue: May 2023
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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
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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
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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
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2017 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
1 Jan 2019Date of issue: Nov 2017
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FRS 44 – This version is effective for reporting periods beginning on or after
1 Jan 2018Date of issue: Nov 2012
Date compiled to: Dec 2015
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Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
1 Dec 2014 -
FRS 44 – This version is effective for reporting periods beginning on or after
1 Jan 2016Date of issue: Nov 2012
Date compiled to: Dec 2015
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FRS 44 – This version is effective for reporting periods beginning on or after
1 Apr 2015Date of issue: Nov 2012
Date compiled to: Dec 2014
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FRS 44 – This version is effective for reporting periods beginning on or after
1 Jan 2014Date of issue: Nov 2012
Date compiled to: Aug 2013
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FRS-44 – This version is effective for reporting periods beginning on or after
1 Dec 2012Date of issue: Nov 2012