NZ IFRS 1

First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards

  • NZ IFRS 1 – This version is effective for reporting periods beginning on or after
    1 Jul 2012

    Date of issue: Dec 2008

    Date compiled to: Dec 2011 (excl NZ IFRS 9, 10, 11, 12 & 13)

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  • NZ IFRS 1 – This version is effective for reporting periods beginning on or after
    1 Jul 2011

    Date of issue: Dec 2008

    Date compiled to: Jun 2011 (excl NZ IFRS 9, 10, 11, 12 & 13)

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  • NZ IFRS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2011

    Date of issue: Dec 2008

    Date compiled to: Jul 2010 (excl NZ IFRS 9)

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  • NZ IFRS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2010 & 1 Jul 2009

    Date of issue: Dec 2008

    Date compiled to: Dec 2009 (excl NZ IFRS 9)

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Amendments

  • Amendments to NZ IFRS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2013 Government loans

    Date of issue: Apr 2012

    Date compiled to: Apr 2012

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Standards and guidance