NZ IFRS 10

Consolidated Financial Statements

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 2020 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2022

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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 10 – 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 2108

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

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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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Standards and guidance