NZ IAS 37

Provisions, Contingent Liabilities and Contingent Assets

Prescribes appropriate recognition and measurement bases and disclosures for provisions, contingent liabilities and contingent assets.

  • NZ IAS 37 – 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)

  • Onerous Contracts - Cost of Fulfilling a Contract – This version is effective for reporting periods beginning on or after
    1 Jan 2022 (early adoption permitted)

    Date of issue: Jun 2020

  • NZ IAS 37 – 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 37 – 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 and NZ IFRS 15)

  • 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

  • NZ IAS 37 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2012

    Date compiled to: 28 Feb 2014 (excl NZ IFRS 9)

  • NZ IAS 37 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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