NZ IFRS 18

Presentation and Disclosure in Financial Statements

Sets out requirements for the presentation and disclosure of information in general purpose financial statements to help ensure they provide relevant information that faithfully represents an entity’s assets, liabilities, equity, income and expenses.

  • RDR concessions NZ IFRS 18 Presentation and Disclosure in Financial Statements – Periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Jun 2025

    Date compiled to: Jun 2025

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  • NZ IFRS 18 – Periods beginning on or after
    1 Jan 2027 (early adoption permitted - includes consequential amendments to other standards)

    Date of issue: May 2024

    Date compiled to: May 2024

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