FRS-44

New Zealand Additional Disclosures

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 Sep 2020 (early adoption permitted)

    Date of issue: Aug 2020

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

    Date of issue: Sep 2019

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

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2015

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

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2015

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

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2014

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

    Date of issue: Nov 2012

    Date compiled to: 31 Aug 2013

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

    Date of issue: Nov 2012