NZ SIC-32

Intangible Assets—Website Costs

Provides guidance about accounting for internal expenditure on the development and operation of an entity’s own website.

  • NZ SIC-32 – This version is effective for reporting periods beginning on or after
    1 Jan 2019

    Date of issue: Nov 2012

    Date compiled to: Feb 2018

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  • NZ SIC-32 – 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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  • NZ SIC-32 IASB – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

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  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018

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