NZ IAS 40

Investment Property

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.
Standards