New Zealand Framework

New Zealand Conceptual Framework for Financial Reporting

Authoritative Notices

  • New Zealand Framework – This version is effective for reporting periods beginning on or after
    1 Apr 2012

    Date of issue: Mar 2014

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  • New Zealand Equivalent to the IASB Conceptual Framework for Financial Reporting 2010 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

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Standards and guidance