NZ IAS 19

Employee Benefits

Prescribes the accounting and disclosures for employee benefits.

  • NZ IAS 19 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: Dec 2016

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  • Plan Amendment, Curtailment or Settlement – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Mar 2018

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  • NZ IAS 19 – 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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  • NZ IAS 19 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2012

    Date compiled to: Feb 2014

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  • NZ IAS 19 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

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  • NZ IAS 19 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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  • Editorial Corrections

    Date of issue: Sept 2012

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  • Amendments to NZ IAS 19 Defined Benefit Plans

    Date of issue: Feb 2014

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  • NZ IAS 19

    Date of issue: Aug 2011

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Standards