NZ IAS 1
Presentation of Financial Statements
Prescribes the basis for presentation of general purpose financial statements.
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Disclosure of Accounting Policies – This version is effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)
Date of issue: Mar 2021
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NZ IAS 1 – This version is effective for reporting periods beginning on or after
1 Jan 2019 (early adoption permitted)Date of issue: Nov 2012
Date compiled to: Feb 2018 (excludes NZ IFRS 17)
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Definition of Material - Amendments to NZ IAS 1 and NZ IAS 8 – These amendments are effective for reporting periods beginning on or after
1 Jan 2020 (early adoption permitted)Date of issue: Dec 2018
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NZ IAS 1 – This version is effective for reporting periods beginning on or after
1 Jan 2018Date of issue: Nov 2012
Date compiled to: Dec 2016 (excludes NZ IFRS 16)
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NZ IAS 1 – This version is effective for reporting periods beginning on or after
1 Jan 2016Date of issue: Nov 2012
Date compiled to: Dec 2015 (excludes NZ IFRS 9 and NZ IFRS 15)
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Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
1 Jan 2020 (early adoption permitted)Date of issue: May 2018
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NZ IAS 1 – This version is effective for reporting periods beginning on or after
1 Apr 2014Date of issue: Nov 2012
Date compiled to: Feb 2014 (excludes NZ IFRS 9)
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NZ IAS 1 – This version is effective for reporting periods beginning on or after
1 Jan 2016 -
Amendments to NZ IAS 1
Date of issue: Feb 2015
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NZ IAS 1 – This version is effective for reporting periods beginning on or after
1 Jan 2013 -
NZ IAS 1 – This version is effective for reporting periods beginning on or after
1 Dec 2012 -
Amendments to NZ IAS 1 Presentation of Other Comprehensive Income
Date of issue: Aug 2011