NZ IAS 21

The Effects of Changes in Foreign Exchange Rates

Prescribes how to include foreign currency transactions and foreign operations in the financial statements and how to translate financial statements into a presentation currency.

  • NZ IAS 21 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)

  • NZ IAS 21 – 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 (excl NZ IFRS 9)

  • NZ IAS 21 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Date of issue: Nov 2012

    Date compiled to: 30 Nov 2012 (excl NZ IFRS 9)

  • NZ IAS 21 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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