New Zealand Equivalent to International Accounting Standard 36

Impairment of Assets


View this Standard in the Standards Navigator

Requires an entity to recognise an impairment loss if its assets are carried at more than their recoverable amount, specifies when an entity should reverse an impairment loss and prescribes disclosures.

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

  • NZ IAS 36 – 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 36 – 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 versions

  • NZ IAS 36 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: Jan 2021 (excludes NZ IFRS 17 and Amendments to NZ IFRS 17)

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

Related pages

Standards and guidance