Go to main content
Go to main navigation
Go to page search
Go to page footer
Contact us
Sign Up
Sign in
Search
Go
Search
Go
Standards
Standards
Auditing and assurance standards
Accounting standards
Climate standards
Recently issued
Consultations
Submissions
About us
About us
Our strategic framework
Accountability documents
Our people
Governance
Careers
Events
News
News
XRB Update
Climate Alert
Audit and Assurance Alert
Other updates
Speeches
Accounting Alert
Board meetings
Board meetings
Sustainability Reporting Board Meetings
Auditing and Assurance Standards Board Meetings
Accounting Standards Board Meetings
Contact us
Sign Up
Sign in
Home
Standards
Accounting standards
Archived standards
Old Framework standards
NZ IFRS Differential Reporting
NZ IAS 36 (Diff Rep)
NZ IAS 36 (Diff Rep)
Impairment of Assets
NZ IAS 36 (Diff Rep) – This version is effective for reporting periods beginning on or after
1 Dec 2012
Download
Amendments
Amendments to NZ IAS 36 (Diff Rep) – This version is effective for reporting periods beginning on or after
1 Jan 2014 (optional)
Recoverable Amount Disclosure for Non-Financial Assets
Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.
Standards
Auditing and assurance standards
Accounting standards
Climate standards
Recently issued
Last Updated:
27 January 2017