NZ IAS 40

Prescribes the accounting treatment for investment property and related disclosure requirements.

• NZ IAS 40 – 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 40 – 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 NZ IAS 40 – This version is effective for reporting periods beginning on or after
  1 Jan 2018 Transfers of Investment Property

  Date of issue: Feb 2017

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• Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
  1 Dec 2014

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• NZ IAS 40 – 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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• NZ IAS 40 – This version is effective for reporting periods beginning on or after
  1 Jan 2013

  Date of issue: Nov 2012

  Date compiled to: Nov 2012

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• NZ IAS 40 – 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.