New Zealand Equivalent to International Accounting Standard 29

Financial Reporting in Hyperinflationary Economies


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Addresses those situations where an entity is, or has a subsidiary that is, operating in a hyperinflationary economy.

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

  • NZ IAS 29 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012

    Date compiled to: Nov 2012

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Amendments

  • Translation to a Hyperinflationary Presentation Currency Amendments to NZ IAS 21 – Periods beginning on or after
    1 Jan 2027 (early adoption permitted)

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New version not yet mandatory

  • NZ IAS 29 – 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: Jun 2026

    Download
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