NZ IAS 28

Investments in Associates and Joint Ventures

Prescribes the accounting for investments in associates and the requirements for the application of the equity method when accounting for investments in associates and joint ventures.

  • NZ IAS 28 – 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: 28 Feb 2018 (excludes NZ IFRS 17)

  • Editorial Corrections to NZ IFRS

    Date of issue: Feb 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

  • NZ IAS 28 – 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

  • Amendments to NZ IFRS 10 and NZ IAS 28 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 Effective Date of Amendments to NZ IFRS 10 and NZ IAS 28

    Date of issue: Feb 2016

  • Amendments to NZ IFRS 10 and NZ IAS 28 – This version is effective for reporting periods beginning on or after
    1 Jan 2016 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

    Date of issue: Oct 2014

  • NZ IAS 28 – 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

  • 2017 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2019

    Date of issue: Nov 2017

  • Amendments to NZ IAS 28 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Dec 2017

  • Annual Improvements 2014–2016 Cycle

    Date of issue: Feb 2017

  • Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 28 Investment Entities

    Date of issue: Feb 2015

  • NZ IAS 28 – 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

  • NZ IAS 28 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Jan 2012

    Date compiled to: 31 Dec 2012

  • NZ IAS 28 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • NZ IAS 28 – This version is effective for reporting periods beginning on or after
    1 Dec 2012 Investments in Associates

*Additional Material is restricted to those with NZ-assigned IP addresses only.