NZ IFRIC 22

Foreign Currency Transactions and Advance Consideration

  • NZ IFRIC 22 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Feb 2017

    Download

  • 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

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