New Zealand Equivalent to International Accounting Standard 34

Defines the minimum content of an interim financial report, including disclosures, and identifies the accounting recognition and measurement principles that should be applied in an interim financial report.

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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 34 – 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

  Download

New version not yet mandatory

• NZ IAS 34 Jan27 – 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

Previous version

• NZ IAS 34 – This version is effective for reporting periods beginning on or after
  1 Jan 2020 (early adoption permitted)

  Date of issue: Nov 2012

  Date compiled to: Jan 2021

  Download

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