NZ IAS 34

Defines the minimum content of an interim financial report, including disclosures, and identifies the accounting recognition and measurement principles that should be applied in an interim financial report.

Defines the minimum content of an interim financial report, including disclosures, and identifies the accounting recognition and measurement principles that should be applied in an interim financial report.

• 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 34 – This version is effective for reporting periods beginning on or after
  1 Jan 2018 (early adoption permitted)

  Date of issue: Nov 2012

  Date compiled to: Dec 2016

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• NZ IAS 34 – This version is effective for reporting periods beginning on or after
  1 Jan 2016

  Date of issue: Nov 2012

  Date compiled to: Dec 2015 (excl NZ IFRS 15)

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• NZ IAS 34 – This version is effective for reporting periods beginning on or after
  1 Jan 2014

  Date of issue: Nov 2012

  Date compiled to: Dec 2012

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• NZ IAS 34 – This version is effective for reporting periods beginning on or after
  1 Jan 2013

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• NZ IAS 34 – This version is effective for reporting periods beginning on or after
  1 Dec 2012

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