Financial Reporting Standard 44

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

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Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

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

  Date of issue: Nov 2012

  Date compiled to: Dec 2023

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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

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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

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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

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