NZ IFRS 1

First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards

Requires an entity to comply with each NZ IFRS® which is effective when the entity prepares its first NZ IFRS financial statements, subject to limited exemptions explained in the Standard.

  • Annual Improvements to NZ IFRS 2018-2020 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early adoption permitted)

    Date of issue: Jun 2020

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  • NZ IFRS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Sept 2019 (excludes NZ IFRS 17)

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  • NZ IFRS 1 – 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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  • NZ IFRS 1 Jan18 – 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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  • 2019 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020

    Date of issue: Sept 2019

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  • NZ IFRS 1 – 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 9 and NZ IFRS 15)

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  • Annual Improvements 2014–2016 Cycle

    Date of issue: Feb 2017

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  • NZ IFRS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

    Date of issue: Nov 2012

    Date compiled to: Dec 2012 (excl NZ IFRS 9)

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

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

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  • Amendments to NZ IFRS 1 Government Loans

    Date of issue: Apr 2012

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