NZ IAS 38

Prescribes the accounting treatment for intangible assets that are not dealt with specifically in another standard.

• NZ IAS 38 – 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: Feb 2018 (excludes NZ IFRS 17)

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• 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

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• NZ IAS 38 – This version is effective for reporting periods beginning on or after
  1 Jan 2018

  Date of issue: Nov 2012

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

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• NZ IAS 38 – 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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• 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 38 – 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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• Amendments to NZ IAS 16 and NZ IAS 38 Clarification of Acceptable Methods of Depreciation and Amortisation

  Date of issue: Jul 2014

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• NZ IAS 38 – This version is effective for reporting periods beginning on or after
  1 Jan 2013

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• NZ IAS 38 – This version is effective for reporting periods beginning on or after
  1 Dec 2012

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