New Zealand Equivalent to International Accounting Standard 40

Investment Property


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Prescribes the accounting treatment for investment property and related disclosure requirements.

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

  • NZ IAS 40 – 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 40 – 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 40 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012

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

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