FRS-44

New Zealand Additional Disclosures


View this Standard in the Standards Navigator

Prescribes New Zealand-specific disclosures which are required in addition to those required under NZ IFRS.

  • FRS 44 – Periods beginning on or after
    1 Jan 2024 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Dec 2023

    Download

Amendments

  • Amendments to For profit Domestic Accounting Standards due to NZ IFRS 18 – Periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Aug 2025

    Download

New version not yet mandatory

  • FRS 44 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2026

    Download

Previous version

  • FRS-44 – This version is effective for annual periods ending on or after
    30 Sept 2020 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Aug 2020

    Download

Related pages

Standards