New Zealand Equivalent to International Accounting Standard 37

Provisions, Contingent Liabilities and Contingent Assets


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Prescribes appropriate recognition and measurement bases and disclosures for provisions, contingent liabilities and contingent assets.

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

  • NZ IAS 37 – 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

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New version not yet mandatory

  • NZ IAS 37 – 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 37 – This version is effective for reporting periods beginning on or after
    1 Jan 2022 (early adoption permitted)

    Date of issue: Nov 2012

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

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