New Zealand Equivalent to International Accounting Standard 27

Prescribes the accounting and disclosure requirements for investment in subsidiaries, joint ventures and associates when an entity prepares separate financial statements.

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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 27 – 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 27 – 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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