NZ IFRS 10

Requires an entity that is a parent to present consolidated financial statements.

• NZ IFRS 10 – This version is effective for reporting periods beginning on or after
  1 Jan 2018

  Date of issue: Nov 2012

  Date compiled to: Dec 2018

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• NZ IFRS 10 – This version is effective for reporting periods beginning on or after
  1 Jan 2016

  Date of issue: Nov 2012

  Date compiled to: Dec 2015

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• Amendments to NZ IFRS 10 and NZ IAS 28 – This version is effective for reporting periods beginning on or after
  1 Jan 2020 Effective Date of Amendments to NZ IFRS 10 and NZ IAS 28

  Date of issue: Feb 2016

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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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• Amendments to NZ IFRS 10 and NZ IAS 28 – This version is effective for reporting periods beginning on or after
  1 Jan 2016 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

  Date of issue: Oct 2014

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• NZ IFRS 10 – This version is effective for reporting periods beginning on or after
  1 Jan 2014

  Date of issue: Nov 2012

  Date compiled to: Dec 2012

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• NZ IFRS 10 – This version is effective for reporting periods beginning on or after
  1 Apr 2015

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• Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 28 Investment Entities

  Date of issue: Feb 2015

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• NZ IFRS 10 – This version is effective for reporting periods beginning on or after
  1 Jan 2013

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• Amendments to NZ IFRS 10, NZ IFRS 12 and NZ IAS 27 Investment Entities

  Date of issue: Dec 2012

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• Editorial Corrections

  Date of issue: Sept 2012

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• Amendments to NZ IFRS 10, NZ IFRS 11 and NZ IFRS 12 Consolidated Financial Statements,Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance

  Date of issue: Jul 2012

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