NZ IFRS 13

Fair Value Measurement

Defines fair value, sets out a framework for measuring fair value and requires disclosures about fair value measurements.

  • NZ IFRS 13 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Jul 2014

    Date compiled to: Dec 2016 (excludes NZ IFRS 16)

  • NZ IFRS 13 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: Dec 2015

  • NZ IFRS 13 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2012

    Date compiled to: Feb 2014

  • NZ IFRS 13 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

  • NZ IFRS 13 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • Editorial Corrections

    Date of issue: Sep 2012

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