NZ IAS 24

Requires disclosures about an entity’s transactions with its related parties and relationships between parents and subsidiaries irrespective of whether there have been transactions between those related parties.

• NZ IAS 24 – This version is effective for reporting periods beginning on or after
  1 Jan 2016

  Date of issue: Nov 2012

  Date compiled to: Dec 2015

  Download

New version not yet mandatory

• NZ IAS 24 – 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

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