New Zealand Equivalent to International Accounting Standard 1

Presentation of Financial Statements


View this Standard in the Standards Navigator

Prescribes the basis for presentation of general purpose financial statements.

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

  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2024 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: May 2023

    Download

Previous version

  • NZ IAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2023 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2022 (excludes Classification of Liabilities as Current or Non-current, and Classification of Liabilities as Current or Non-current – Deferral of Effective Date)

    Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.

Related pages

Standards and guidance