NZ IAS 1

Presentation of Financial Statements


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Prescribes the basis for presentation of general purpose financial statements.

  • 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

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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
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