New Zealand Equivalent to International Accounting Standard 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.

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

• 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

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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

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